िनबंधन सं या पी0ट0-40

बहार

बहार गजट

गजट

असाधारण अंक

बहार सरकार ारा ूकािशत

6 अमहायण

अमहायण

अमहायण 1934

934

934 (श0)

(सं

सं

सं0 पटना

टना

टना 623

623

623)

)

पटना

टना

टना, मंगल

मंगल

मंगलवार

वार

वार, 27

27 नव+ ब

नव+ ब

नव+ बर 2012

2012

okf.kT;&dj foHkkx

&&&&&&&

vf/klwpuk,a

27 uoEcj 2012

,lŒvksŒ 217] fnukad 27 uoEcj] 2012—fcgkj is'kk] O;kikj] vkftfodk ,oa dk;Z

fu;kstu dj vf/kfu;e] 2011 ¼fcgkj vf/kfu;e 10] 2011½ dh /kkjk&18 }kjk iznÙk 'kfDr;ksa dk

iz;ksx djrs gq,] fcgkj ds jkT;iky fcgkj is'kk dj fu;ekoyh] 2011 esa fuEufyf[kr la'kks/ku

djrs gSa] ;Fkk&

la'kks/ku

1- fcgkj is'kk dj fu;ekoyh] 2011 ds fu;e 6 esa la'kks/kuA& fcgkj is'kk dj fu;ekoyh

ds fu;e&6 ds mifu;e ¼2½ ds var esa iw.kZfojke dks ^^A** dkWyu ^^(** ls izfrLFkkfir fd;k

tk,xk ,oa fuEufyf[kr ,d u;k ijUrqd tksM+k tk,xk] ;Fkk&

^^ijUrq izR;sd ukekafdr O;fDr ls tks vf/kfu;e dh /kkjk&7 dh mi&/kkjk ¼B½ ds ijUrqd

esa fofufnZ"V 'kÙkksZa dks iwjk djrk gks] mlesa fofufnZ"V fjVZu izsf"kr djus dh vis{kk ugha dh

tk;sxhA**

2- ;g vf/klwpuk blds fuxZeu dh frfFk ds izHkko ls izo`Ùk gksxhA

[la0 laŒ fcØh&dj@la'kks/ku&04@2012&7139¼vuq0½]

fcgkj&jkT;iky ds vkns'k ls]

lq/khj dqekj]

okf.kT;&dj vk;qDr&lg&iz/kku lfpoA

बहार गजट (असाधारण), 27 नव+ बर 2012

27 uoEcj 2012

,lŒvksŒ 218] ,lŒvksŒ 217] fnukad 27 uoEcj] 2012 dk vaxzsth esa fuEufyf[kr vuqokn

fcgkj&jkT;iky ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk gS tks Hkkjrh; lafo/kku ds

vuqPNsn&348 ds [kaM ¼3½ ds v/khu vaxzsth Hkk"kk esa mldk izkf/k—r ikB le>k tk;sxkA

[la0 laŒ fcØh&dj@la'kks/ku&04@2012&7139¼vuq0½]

fcgkj&jkT;iky ds vkns'k ls]

lq/khj dqekj]

okf.kT;&dj vk;qDr&lg&iz/kku lfpoA

The 27th November 2012

S.O. 217, dated 27th November 2012—In exercise of powers

conferred by Section 18 of the Bihar Tax on Professions, Trades, Callings

and Employments Act, 2011, (Bihar Act 10 of 2011), the Governor of Bihar

is pleased to make the following amendments to the Bihar Professional Tax

Rules, 2011, namely-

Amendments

1. Amendment of Rule-6 of the Bihar Professional Tax Rules,

2011— The full stop “.” at the end of sub-rule (2) of Rule-6 of the Bihar

Professional Tax Rules, 2011 shall be substituted by a colon “;” and the

following new proviso shall be added, namely—

“Provided that every enrolled person who has fulfilled the conditions

specified in the proviso to sub-section (1) of Section-7 of the Act, shall not

be required to furnish the return specified herein.”

2. This notification shall come into force with effect from the date of

its issue.

[FileNo.-Bikri Kar/Sansodhan-04/2012—7139 (Anu.)]

By order of the Governor of Bihar,

SUDHIR KUMAR,

Commissioner-cum-principal Secretary,

Commercial Taxes Department.

&&&&&&

27 uoEcj 2012

,lŒvksŒ 219] fnukad 27 uoEcj] 2012—fcgkj foykl oLrq djk/kku vf/kfu;e] 1988

¼fcgkj vf/kfu;e 5] 1988½ dh /kkjk&3d }kjk iznÙk 'kfDr;ksa dk iz;ksx djrs gq,] fcgkj ds

jkT;iky blds lkFk mikc) rkfydk ds LrEHk ¼2½ esa fufnZ"V Js.kh ds Lokfe;ksa dks] rkfydk ds

LrEHk ¼3½ esa fufnZ"V 'kÙkksZa ,ao fucZa/kuksa ds v/khu] foykflrk dj ls foeqfDr iznku djrs gSa&

rkfydk

Øekad

Lokfe;ksa dh Js.kh

'kÙkZ ,ao fucZa/ku

¼1½

¼2½

¼3½

iq.;kFkZ LFkkfir ukWu&izksfQV esfdax

,sls /keZ'kkyk] fookg Hkou] okf.kfT;d

Hkou rFkk lkeqnkf;d Hkou ftudh

vk; vk;dj vf/kfu;e] 1961 dh

/kkjk&10 dh mi&/kkjk ¼23x½ ds [kaM

¼iv½ vFkok [kaM ¼v½ ds v/khu foeqDr

gaS vFkok ,slh laLFkk,¡ tks vk;dj

,slh laLFkk,¡ ml vapy] tgk¡ os fucaf/kr

gksa] vFkok fuca/ku ;ksX; gksa] ds izHkkjh dks

mUgsa vk; vk;dj vf/kfu;e] 1961 dh

/kkjk&10 dh mi&/kkjk ¼23x½ ds [kaM

¼iv½ vFkok [kaM ¼v½ ds v/khu vk;dj

foHkkx }kjk fuxZr vuqeksnu dh izfr

vFkok] ;FkkfLFkfr] vk;dj vf/kfu;e]

बहार गजट (असाधारण), 27 नव+ बर 2012

vf/kfu;e] 1961 dh /kkjk&12dd ds

v/khu iathd`r gSaA

1961 dh /kkjk&12dd ds v/khu iath;u

vkns'k dh izfr nkf[ky djsaxhA

iq.;kFkZ LFkkfir ukWu&izksfQV esfdax

,sls /keZ'kkyk] fookg Hkou] okf.kfT;d

Hkou rFkk lkeqnkf;d Hkou ftudh

vk; vk;dj vf/kfu;e] 1961 ds

v/khu le;≤ ij fu/kkZfjr dj

;ksX; vk; dh lhek ls de gksA

2- ;g vf/klwpuk fuxZeu dh frfFk ls izHkkoh gksxkA

[la0 laŒ fcØh&dj@la'kks/ku&04@2012&7139¼vuq0½]

fcgkj&jkT;iky ds vkns'k ls]

lq/khj dqekj]

okf.kT;&dj vk;qDr&lg&iz/kku lfpoA

27 uoEcj 2012

,lŒvksŒ 220] ,lŒvksŒ 219] fnukad 27 uoEcj] 2012 dk vaxzsth esa fuEufyf[kr vuqokn

fcgkj&jkT;iky ds izkf/kdkj ls blds }kjk izdkf'kr fd;k tkrk gS tks Hkkjrh; lafo/kku ds

vuqPNsn&348 ds [kaM ¼3½ ds v/khu vaxzsth Hkk"kk esa mldk izkf/k—r ikB le>k tk;sxkA

[la0 laŒ fcØh&dj@la'kks/ku&04@2012&7139¼vuq0½]

fcgkj&jkT;iky ds vkns'k ls]

lq/khj dqekj]

okf.kT;&dj vk;qDr&lg&iz/kku lfpoA

The 27th November 2012

S.O. 219, dated 27th November 2012—In exercise of the powers

conferred by Section-3A of the Bihar Taxation on Luxuries Act, 1988,

(Bihar Act 5 of 1988), the Governor of Bihar is pleased to exempt the class

of proprietors specified in column (2) of the Table appended hereto subject

to the conditions and restrictions specified in the corresponding column (3)

of the said Table:

Table

Sl.

Class of Proprietors

Conditions and Restrictions

(1)

(2)

(3)

Dharamshalas, Marriage Halls,

Commercial

Halls

and

Community Halls which are

non-profit making institutions

established

for

charitable

purposes and whose income is

exempt from income tax in

terms of clause (iv) or clause

(v) of sub-section (23C) of

Section-10 of the Income Tax

Act, 1961 or such institutions as

are registered under section-

12AA of the Income Tax Act,

1961.

The Institutions shall furnish to

the Incharge of the Circle in

which it is registered or, as the

case may be, liable to be

registered,

copy

the

approval granted by the Income

Tax Department under clause

(iv) or clause (v) of sub-section

(23C) of Section-10 of the

Income Tax Act, 1961 or, as the

case may be, a copy of the order

granting

registration

under

section-12AA of the Income Tax

Act, 1961.

Such Dharamshalas, Marriage

Halls, Commercial Halls and

बहार गजट (असाधारण), 27 नव+ बर 2012

Community Halls which are

non-profit making institutions

established

for

charitable

purposes whose income is less

than the taxable limit specified

from time to time under the

Income Tax Act, 1961.

2. This notification shall come into force with effect from the date of

its issue.

[FileNo.-Bikri Kar/Sansodhan-04/2012—7139 (Anu.)]

By order of the Governor of Bihar,

SUDHIR KUMAR,

Commissioner-cum-principal Secretary,

Commercial Taxes Department.

—————

अधी,क, सिचवालय मुिणालय,

बहार, पटना ारा ूकािशत एवं मु1ित।

बहार गजट (असाधारण) 623-571+1000-ड0ट0पी0।

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