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2 (), 27 ebZ 2011

[ fri frif+n 1a, za11 ]
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i i ln -i-i n ri ( n ri rn i l
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- r lill-n ri
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(z) ;i l(-ni i lri i - ri ni|
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z. fiiiiv(() ; lil- - n i ; in i - ii lin ri
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ii (,
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() ii lin r ; lil- ii ii, ii, iil(i i i li
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() lin r ii ,
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+i ni^ ri+i(() ; lil- i ii ll-n l-i(i i(iii ii lri
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liii, nri i , i iil-n inni i in rn in iliii ; lil-
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n liii, i ( i, iii i ii , liii, niii i linri, lnlli i r ln
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3

(), 27 ebZ 2011

ii i(i li iln i i n ni nii n lil- l(l(i -i- i
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; lil- ii i ilni i -ii i -ii ln ni|
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n ; lil- ii li ln ,ii (i - i ri i i i
li ri ri ni|
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lil- ii i - l(ll- ii, ii, iil(i i i li
inni rn ii ri ni|
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l i |
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l( rni r i(i l(lrn - i inni ri ni r, ni liii iliii,
(i; i ii ln ( i, - -ir l(- l i li iil-n
lii ln ni|
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i i(i i i iliii i si , ; lil- ,ii ii lin i(i ii
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rni r, ni (r iii (z) - liiln ( iln iiii i inni i ii ri ni|
s. + if + n( ; lil- ii , iil-n, i(i i ; ii
i i-( i - ( i ri ni|

4 (), 27 ebZ 2011

a. n( () i ; lii lni, i i(i i i iliii i
si , l ; lil- i(iii ii li iliii ,ii iln i i lin ri ni (r
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nil li i (li i -iln i l n i i - ni,
(z) li i l(i ri li i ni n l i ili i l i - i
li ni ri , i inni ri li ni ri |
. iri i ziif+ui( i ; ln i(i li i lnn ii li, ;
lil- i(i ii ll-n l-i(i i(iii - li i i ri ni r ni i ill,
ni -ir iiii ii(i i(i i ri n -ii i ri ii -iii ln i ri
(ri ii ii ii - l l i n -i i ri ni|
z. +-+ ii iri( ri ; lil- ii i ; ii, li i ,ii li
ni ri (ri i - ln, i ii l i - i ii i
l i i iiii i ln -iii ii, i ii ri (r i ii, ii i ii
-n i n i ni l(, i(iri l i i ln l i ii ri n
n ; iii - nl(- li in i ; i ln li i ii ri ri ni l
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i (i; i lnn ( in ii i i i( ri , i iii i
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i(i i(ilri i i li iliii i ( , ;i i, li i(iri, i (li
iliii -i ln i ; iii ii nln i(iri lrn) li iliii li
iliii i nln ni
n ri -iiini ri ir, ;ii i(i -ii li iliii i ii
lin ri , (ri ; iii - li in rin r ii, i ( li ii i(
ri ri ni|
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li (i lin i ii i(ilri li n r i i i i niii i ln
ri i i i niii i i (, i i n; ri nii ;- ; lil-
ii i ii i(ilri ii l--ln r i li (i i - , i i i niii
in liilni i - i i i i|
. irii +i in+( () liii iliii, ; lil- ii li ii
l i(iri l-in l i ( i in, li lii lni , l li ii l
ii ln li ni ri , ii i- - i ri li i(i ( i ili i i nii
ili, ;- i ii ii ri , -(ii i -ln lii lni i ni|
(z) liii iliii ,ii, iii () ii ii (iiln i ili i i ,
lin ln l(, i ii i - i in i(iri ri i ini|
(:) iii () ii liii iliii ,ii iln li i i i(i lillin
i(iri ln- ri ni i ; l(, i ; i i(i i( ili ri li i ni|
r. fnfui( () ; lil- - nl(- i ; in i i- i lri li iin
- (in -i in ri ri ni|
(z) i i i - ilin li i ,ii li i - iil(ll- i-ii ( i i
ii lni li (n i lii i l(- ln i ni|

5

(), 27 ebZ 2011

(:) iii (z) ii lnn - li i, ii i iiiii, ir li i
(li l i i(i li i i l-i ri ni, l(iiii -i ii i ni|
c. +ii+ ifri+ifi ii ii + +i ^ri + f+i i+i(-iii ilii
n- i(i -iii i l ln (ii li lill-ln - li in rin r ii i ; -iii
iliii, ; lil- i i ri i lnli i i(i i, ii, ii, iil(i i(i i
li i ; lii ln ri ni|
/. + +i iifriu ++ + zifu( () i li i ,ii i - li -
i(i l(l- i l(lnn, i i(i ni|
(z) iii () ii lnn - li i, ii i iiiii ir li i
(li l i i(i li i i l-i ri ni, l(ii ii -i ii i ni|
(:) ; lil- - i i(i i i ; l(l- i(i - i - ; lnn ni i ii
i n ri ni i(i, iil-iln ;i ii ninil i , ; iii ,ii -i ilni
i n ii ii lin i l(l- i(i - ri ni|
s. f+nin +i+ + zifu( () i, li i ,ii, ; lil- ii i(i li
i i lil(n l l-i(i i ni|
(z) ; i ; lil- ii ll-n - l- iiiii i l(ii -
-i i(li i l-i i(i li i l ri ni, - ir li i (li l ii
i ni|
s. +fa+i,i +i ++ + zifu( ; lil- i i i in - l i ;
l-i; - rini r ni i, i - i i ilin , l-i; i l i(ii
ni, i ; lil- i(iii nn ri ri i i i( nin ri |

+
(i riii +)
zii, ii, if+i i f+i+ + + i + +(
+ni+ + f+riifu +i ^ +i + + ifi
ln, li (ili i ni ii
li ri , n ln (i i ii li
ri ri |
ri ln (i|
z ln, li (ili i i ii
li ri , n ln (i ii li
ri ri |
i ri ln (i|
: ln, li (ili i ii
li ri |
i ri i i ln (i

fcgkj&jkT;iky ds vkns 'k ls ]
fouks n dq ekj flUgk]
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z/ -; za
ia,za, lri l(ii - ,ii iiiln i ii ,ii
li zr -; za i -n lri ii, ii, iil(i ( i li lil-, za i
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i ni|
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6 (), 27 ebZ 2011

[Bihar Act 10, 2011]
THE BIHAR TAX ON PROFESSIONS, TRADES, CALLINGS AND
EMPLOYMENTS ACT, 2011
AN
ACT
Preamble:TO PROVIDE FOR THE LEVY AND COLLECTION OF TAX ON PROFESSIONS,
TRADES, CALLINGS AND EMPLOYMENTS AND FOR MATTERS CONNECTED
THEREWITH OR INCIDENTAL THERETO.
BE it enacted by the Legislature of the State of Bihar in the Sixty-Second Year of the
Republic of India as follows:-

1. Short title, extent and commencement.-(1) This Act may be called the Bihar Tax
on Professions, Trades, Callings and Employments Act, 2011.
(2) It shall extend to the whole of the State of Bihar.
(3) It shall come into force on such date as the State Government may, by notification,
appoint.
2. Definitions.-(1) In this Act, unless the context otherwise requires, -
(a) assessee means a person or employer by whom tax is payable under this Act;
(b) employee means a person employed on salary or wages, and includes
(i) a Government servant receiving pay from the revenues of the Central
Government or any State Government or the Railway Fund;
(ii) a person in service of a body, whether incorporated or not, which is
owned or controlled by the Central Government or any State
Government where the body operates in any part of the State, even
though its headquarters may be situated outside the State;
(iii) a person engaged in any employment of an employer not covered
by clauses (i) and (ii) above;
(c) employer in relation to an employee earning any salary or wages on regular
basis under him, means the person or the officer who is responsible for disbursement of such
salary or wages, and includes the head of the office or any establishment as well as the manager
or agent of the employer;
(d) Government means the State Government of Bihar;
(e) Income means Income as defined under the Income Tax Act, 1961;
(f) person means any person who is engaged in any profession, trade, calling or
employment in the State of Bihar and includes a Hindu undivided family, firm, company,
corporation or other corporate body, any society, club, or association so engaged, but does not
include any person who earns wages on casual basis;
EXPLANATION For the purposes of this clause, every branch of a firm, company, corporation
or other corporate body, any society, club or association shall be deemed
to be a person;
(g) prescribed means prescribed by rules made under this Act;
(h) profession tax means the tax on profession, trade, calling and employment leviable
under this Act;
(i) salary or wages includes pay or wages, dearness allowance and all other
remunerations received by any person on regular basis, whether payable in cash or in kind, and
also includes perquisites and profits in lieu of salary as defined in section 17 of the Income Tax
Act, 1961;
(j) tax means the profession tax;
(k) year means a financial year.
(2) Words and expressions used in this Act but not defined herein shall have the meaning
assigned to them under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).
3. Application of the provisions of the Bihar Value Added Tax Act, 2005 and Rules made
thereunder. Subject to other provisions of this Act and the Rules framed thereunder the

7

(), 27 ebZ 2011

authority empowered for assessment , reassessment ,collection of tax and enforce payment of tax,
interest and penalty payable by a dealer under the Bihar Value Added Tax Act 2005 (Act 27 of
2005) shall do the work of assessment, reassessment , collection of tax and enforce payment of tax,
interest and penalty payable under this Act and for this purpose he may exercise all or any of the
powers assigned to them under the said Act and Rules made thereunder for the time being in force
including the provisions relating to Tax returns, Tax assessment, Tax reassessment, escaped Tax
assessment, recovery of tax, maintenance of accounts, inspection, search and seizure liability in
representative character, refund, appeal, revision and reviews, appeal to the High court,
compounding of offences and other miscellaneous matter and the provisions of the said Act shall,
mutatis mutandis apply accordingly.
(2) The powers conferred under sub-Section (1) shall be exercised by the authorities
within such areas in respect of which authority has been conferred on them under sub-section (1)
of Section 10 of the Bihar Value Added Tax Act 2005 (Act 27 of 2005).
(3) Subject to such restrictions and conditions as may be prescribed, the Commissioner
may, by order in writing, delegate any of his powers and duties under this Act to any of the
officers appointed under sub-section (1) of Section 10 of the Bihar Value Added Tax Act 2005
(Act 27 of 2005).
4. Levy and charge of tax .(1) There shall be levied and collected a tax on professions,
trades, callings and employments in accordance with the provisions of this Act:
Provided that the tax payable by a person under this Act in respect of a year shall not
exceed two thousand five hundred rupees.
(2) Every person engaged in any profession, trade, calling or employment in the State of
Bihar shall be liable to pay the tax in respect of his Profession , Trade , Calling or employment at
the rate specified in the Schedule appended to this Act.
5. Employers liability to deduct and pay tax on behalf of the employee.The tax payable
under this Act by any person earning salary or wages shall be deducted by his employer from the
salary or wages payable to such person before such salary or wages is paid to him, and such
employer shall, irrespective of whether such deduction has been made or not, when the
salary or wages is paid to such persons, be liable to pay tax on behalf of all such persons :
Provided that if the employer is an officer of the State Government or the
Central Government, the manner in which the employer shall discharge the
said liability shall be such as may be prescribed :
Provided further that where any person earning a salary or wages is simultaneously
engaged in employment of more than one employer, and such person furnishes to
his employer or employers a certificate in the prescribed form declaring, that he
shall pay the tax himself, then the employer or employers of such person shall
not deduct the tax from the salary or wages payable to such person and such
employer or employers, as the case may be, shall not be liable to pay tax on
behalf of such person.
6. Registration and enrolment.(1) Every employer, not being an officer of the State
Government or the Central Government, liable to deduct tax under section 5 shall be granted a
registration number by the Tax assessing authority in the prescribed manner.
(2) Every Tax assessee liable to pay tax under this Act, other than a person earning
salary or wages in respect of whom the tax is payable by his employer, shall be granted an
enrolment number by the Tax assessing authority in the prescribed manner.
7. Tax Returns and payments.(1) Every employer registered under this Act and
every enrolled person shall furnish such returns in such form and manner and for such period as
may be prescribed.
(2) The tax due under this Act shall be deposited by every employer registered under this
Act and every enrolled person in such manner as may be prescribed
(3) Where an employer or enrolled person, without reasonable cause, fails to file such
return or defaults in paying the tax within the prescribed time, the Tax assessing authority may,
after giving him a reasonable opportunity of being heard, impose upon him a penalty not
exceeding rupees one hundred for each month of delay.

8 (), 27 ebZ 2011

8. Consequences of failure to duduct or to pay tax . (1) If Tax assessee , not being
an officer of the State Government or the Central Government, fails to pay the tax as
required by or under this Act, he shall, without prejudice to any other consequences and
liabilities which he may incur, be deemed to be an assessee in default in respect of such tax
payment.
(2) Without prejudice to the provisions of sub-section (1), a Tax assessee referred to
in that sub-section shall be liable to pay simple interest at the rate of two per centum of the amount
of tax due for each month or part thereof for the period for which the tax remains unpaid.
(3) If an enrolled person fails to pay the tax as required by or under this Act, he shall be
liable to pay simple interest at the rate and in the manner laid down in sub-section (2).
9. Recovery of taxes, etc. .The arrears of tax, penalty, interest or any other amount due
under this Act, shall be recoverable as an arrear of land revenue.
10. APPEALS .(1) Any Tax assessee, not being an officer of the State Government
or the Central Government, aggrieved by any order passed by any authority under the
provisions of this Act may, within forty-five days from the date on which the order was served on
him, appeal to the appellate authority :
Provided that the appellate authority may, for sufficient reasons to be recorded in
writing, admit an appeal preferred after the expiry of the period of forty-five days
aforesaid.
(2) No appeal shall be entertained, unless the amount of tax in respect of which the
appeal has been preferred has been paid in full.
11. Offences and penalties .Any person or employer who, without reasonable cause,
fails to comply with any of the provisions of this Act or the rules made there under shall, on
conviction, be punishable with simple imprisionment for tree months or fine which may extend
to five thousand rupees or both, and where the offence is a continuing one, with a further fine
which may extend to fifty rupees for every day during which the offence continues.
12. Offences by companies.(1) Where an offence under this Act has been committed
by a company, every person who at the time the offence was committed was in charge of, and
was responsible to, the company for the conduct of the business of the company, as well as the
company, shall be deemed to be guilty of the offence and shall be liable to be proceeded
against and punished accordingly :
Provided that nothing contained in this sub-section shall render any such person
liable to any punishment, if he proves that the offence was committed without his
knowledge or that he had exercised due diligence to prevent the commission
of such offence.
(2) Notwithstanding anything contained in sub-section (1), where any offence under
this Act has been committed by a company and it is proved that the offence has been
committed with the consent or connivance of, or is attributable to any neglect on the part of,
any director, manager, secretary or other officer of the company, such director, manager,
secretary or other officer shall also be deemed to be guilty of that offence and shall be liable
to be proceeded against and punished accordingly.
EXPLANATION. For the purposes of this section, -
(a) "company" means any body corporate and includes a firm or other
association of individuals ; and
(b) "director" in relation to a firm, means a partner in the firm.
13. Power to transfer proceedings.The Commissioner or the Additional Commissioner
may, after giving the parties a reasonable opportunity of being heard, wherever it is possible so
to do, and after recording his reason for doing so, by order in writing, transfer any proceedings
or class of proceedings under any provision of this Act, from himself to any other officer, and he
may likewise transfer any such proceedings (including a proceeding pending with any officer
or already transferred under this section) from any officer to any other officer or to himself :



9

(), 27 ebZ 2011

Provided that nothing in this section shall be deemed to require any such
opportunity to be given where the transfer is from any officer and the offices of
both are situated in the same city, locality or place.
Explanation.- In this section, the word "proceedings" in relation to any Tax assessee
whose name is specified in any order issued thereunder means all
proceedings under this Act, in respect of any year which may be pending on the
date of such order or which may have been completed on or before such date, and
includes also all proceedings under this Act, which may be commenced after the
date of such order in respect of any year in relation to such Tax assessee.
14. Compounding of offences .(1) The Tax assessing authority may, either before
or after the institution of proceedings for an offence under this Act, permit any Tax
asessee, charged with the offence, to compound the offence on payment of such sum, not
exceeding five thousand rupees or double the amount of tax recoverable, whichever is greater.
(2) On payment of such sum as may be determined by the assessing authority
under sub-section (1), no further proceedings shall be taken against the person in respect of
the same offence.
(3) Any order passed or proceeding recorded by the Tax assessing authority under
sub-section (1), shall be final and no appeal or application for revision shall lie therefrom.
15. Exemptions .(1) Nothing contained in this Act shall apply to the members of the
armed forces of the Union serving in any part of Bihar.
(2) The State Government may, by a notification published in the Official Gazette and
subject to such conditions and restrictions as may be specified in the notification, exempt from
levy of tax any class or group of persons.
(3) Every notification issued under sub-section (2) shall, as soon as it is published,
be laid before the Legislative Assembly for a total period of fourteen days which may be
comprised in one or more sessions.
16. Local authorities not to levy profession tax .Notwithstanding anything in any
enactment governing the constitution or establishment of a local authority, no local
authority shall, on or after the commencement of this Act, levy any tax on professions,
trades, callings or employments.
17. Power to amend Schedule .(1) The Government may, by notification, alter, add to
or cancel any item or entry in the Schedule.
(2) Every notification issued under sub-section(1) shall, as soon as it is published,
be laid before the State Legislature for a total period of fourteen days which may be comprised in
one or more sessions.
(3) References made in this Act to the Schedule, or any Entry or item thereof,
shall be construed as references to the Schedule or, as the case may be, the Entry or item
thereof as for the time being amended in exercise of the powers conferred by this section.
18. Power to make rules.-(1) The Government may, by notification, make rules to carry
out all or any of the purposes of this Act.
(2) Every rule made under this Act shall be laid as soon as may be after it is made before
the State Legislature while it is in session for a total period of fourteen days which may be
comprised in one or more sessions.
19. Power to remove difficulties .If any difficulty arises in giving effect to the
provisions of this Act, the Government may, by order published in the Gazette, make such
provisions not inconsistent with the provisions of this Act, and may appear to be
necessary for removing the difficulty.

10 (), 27 ebZ 2011

SCHEDULE
(See Section 4)
Schedule of rates of tax on professions, trades, callings and employments
By order o f the Governor of Bihar,
VINOD KUMAR SINHA,
Secretary to the Government.

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Website: http://egazette.bih.nic.in
Sl.No. Class of Tax Assessee Amount of Tax Payable
1 Persons whose income exceeds three lac
rupees per annum but does not exceed five
lac rupees per annum.
One thousand rupees per annum.
2 Persons whose income exceeds five lac
rupees per annum but does not exceed ten
lac rupees per annum.
Two thousand rupees per annum.
3 Persons whose income exceeds ten lac
rupees per annum.
Two thousand and five hundred rupees
per annum.