िनबंधन सं या पी0ट0-40

ॢबहर गजट

[सधरण [क

ॢबहर सरकर हर क०शत

2 क०तZक 14 श

(स पटन 1)

)

) पटन मगलवर 20

20 नव ब

नव ब

नव बर 2018

2018

okf.kT;&dj foHkkx

———

vf/klwpuk

20 uoEcj 2018

,lå vkså 273] fnukad 20 uoEcj 2018— fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj

vf/kfu;e] 2011 ¼fcgkj vf/kfu;e 10] 2011½ dh /kkjk 18 dh mi/kkjk ¼1½ }kjk çnÙk 'kfDr;ksa dk ç;ksx djrs gq,]

fcgkj ds jkT;iky] fcgkj is’kk dj fu;ekoyh] 2011 dk la'kks/ku djus gsrq fuEufyf[kr fu;ekoyh cukrs gSa %&

1- laf{kIr uke] foLrkj ,oa vkjaHkA&

¼1½

;g fu;ekoyh fcgkj is’kk dj ¼la'kks/ku½ fu;ekoyh] 2018 dgh tk ldsxhA

¼2-½

bldk foLrkj laiw.kZ fcgkj jkT; esa gksxkA

¼3-½

;g rqjr izo`Ùk gksxhA

2- fcgkj is’kk dj fu;ekoyh] 2011 ds fu;e 3 esa la’kks/kuA& fcgkj is’kk dj fu;ekoyh] 2011 ds

fu;e 3 dks fuEufyf[kr }kjk çfrLFkkfir fd;k tk;sxk] %&

**3-

fuca/ku& ¼1½ /kkjk 5 ds v/khu fuca/ku ;ksX; gjsd fu;kstd] ,sls vapy çHkkjh dks fofgr çi=

ihŒVhŒ-I esa fuca/ku gsrq vkosnu nkf[ky djsxk] ftuds {ks=kf/kdkj esa fu;kstd dk dk;kZy;

vofLFkr gksA ,slk vkosnu] fu;kstd ds fuca/ku ;ksX; gksus ds 7¼lkr½ fnuksa ds Hkhrj]

okf.kT;&dj foHkkx ds 'kkldh; osc&lkbZV ij bysDVªksfud jhfr ls nkf[ky fd;k tk,xk vkSj

blds okn fofufnZ"V jhfr ls mDr vkosnu ij çfØ;k dh tk,xh %

ijUrq bl fu;ekoyh ds ço`Ùk gksus ds iwoZ ls O;fDr;ksa dks fu;ksftr djus okys fu;kstd }kjk ,slk vkosnu

fu;ekoyh ds ço`Ùk gksus ds 30¼rhl½ fnuksa dh dykof/k ds Hkhrj nkf[ky fd;k tk,xkA

¼2½ ¼d½ fuca/ku gsrq vkosnu nkf[ky djus ds iwoZ] çR;sd fu;kstd] okf.kT;&dj foHkkx ds osclkbZV

ij çi= ihŒVhŒ-I ds Hkkx&d ij viuk dj&dVkSrh ,oa laxzg.k ys[kk la[;k eksckbZy

la[;k vkSj bZ&esy irk ?kksf"kr djsxkA

ॢबहर गजट [सधरण 20 नव बर 2018

¼[k½ okf.kT;&dj foHkkx ds vkf/kdkfjd osc&lkbZV }kjk dsUnh; çR;{k dj cksMZ ds MkVkcsl ls

dj&dVkSrh ,oa laxzg.k ys[kk la[;k dk vkWu&ykbZu fof/kekU; fd;k tk,xkA

¼x½

[kaM ¼d½ ds v/khu ?kksf"kr eksckbZy uacj vkSj bZ&esy irk dk lR;kiu mu ij Hksts x,

ou&VkbZe ikloMZ ds ek/;e ls fd;k tk,xkA

¼?k½

dj&dVkSrh ,oa laxzg.k ys[kk la[;k] eksckbZy uacj vkSj bZ&esy irk ds lQy

lR;kiuksijkUr ,d vLFkk;h jsQjsUl uEcj tfur gksxk vkSj vkosnd ds eksckbZy uEcj vkSj

bZ&esy irk ij lEçsf"kr gksxkA

¼M-½ [kaM ¼?k½ ds v/khu tfur lanHkZ la[;k dk mi;ksx djrs gq, vkosnd çi= ihŒVhŒ-I ds

Hkkx&[k esa bysDVªksfud ek/;e ls vkosnu nkf[ky djsxkA

¼p½

[kaM ¼M-½ ds v/khu vkosnu çkIr gksus ij] vkosnd dks bysDVªksfud ek/;e ls ,d

vfHkLOkhd`fr çsf"kr dh tk,xhA

¼3½ ¼d½ vkosnu lacaf/kr vapy çHkkjh dks vxzlkfjr fd;k tk,xk] tks ;g lR;kfir djus ds Ik'pkr~

fd vkosnu ds lHkh LrEHk iwjh rjg Hkjs gq, gSa] vkosnu nkf[ky gksus ls ,d dk;Zfnol vof/k

ds Hkhrj çi= ihŒVhŒ-II esa fuca/ku çek.k i= fuxZr djsxk vkSj okf.kT;&dj foHkkx ds

'kkldh; osclkbZV ij] vkosnd dks] ;g fuca/ku çek.k i= miyC/k fd;k tk;sxkA

¼[k½ vkosnu nkf[ky gksus ls ,d dk;Z fnol dh vof/k ds Hkhrj ;fn vapy çHkkjh dksbZ dkjZokbZ

djus esa foQy gksrs gSa] rks ;g le>k tk,xk fd fuca/ku gsrq nkf[ky vkosnu vuqeksfnr dj

fn;k x;k gS vkSj okf.kT;&dj foHkkx ds 'kkldh; osclkbZV ij] vkosnd dks] çi= ihŒVhŒ-

II esa fuca/ku çek.k i= miyC/k fd;k tk;sxkA

¼x½ mifu;e ¼3½ ds [kaM ¼d½ vkSj ¼[k½ esa fofufnZ"V çek.k&i= ij fu;kstd dks vkoafVr

fuca/ku la[;k vafdr gksxh vkSj ;g fuca/ku la[;k] vk;dj vf/kfu;e 1961 ds v/khu

fu;kstd dks vkoafVr dj dVkSrh ,oa laxzg.k ys[kk la[;k (TAN) ds iwoZ vad **10** tksM+h

xbZ la[;k gksxh %

ijUrq fu;kstd dks] vk;dj vf/kfu;e] 1961 ds v/khu dj dVkSrh ,oa laxzg.k ys[kk la[;k (TAN)

vkoafVr ugha gksus dh n'kk esa] fuca/ku la[;k vk;dj vf/kfu;e] 1961 ds v/khu ml fu;kstd dks vkoafVr LFkk;h

ys[kk la[;k (PAN) ds iwoZ vad **10** tksM+h xbZ la[;k gksxhA

¼4½ vkosnd dks mlds vius vkosnu esa fn;s x;s bZ&esy irk ij fuca/ku çek.k&i= Hkstk tk,xkA

¼5½ vf/kfu;e ds v/khu vapy çHkkjh }kjk çR;sd fuca/ku çek.k&i= ij gLrk{kj fd;k tk,xk ;k

bysDVªksfud lR;kiu dksM ds ek/;e ls lR;kfir fd;k tk,xkA

Li"Vhdj.k %& bu mi&fu;eksa ds ç;kstukFkZ] vfHkO;fDr *fu;ksDrk* ls vfHkçsr gS ;FkkfLFkfr] ,slh dEiuh]

QeZ] lkslkbZVh] O;fDr;ksa dk lewg] vfoHkkT; fgUnq ifjokj] fuxfer fudk;] Ik"kZn] çkf/kdkj] miØe vFkok fuxe]

ftlus] dj Hkqxrku ds nk;h O;fDr;ksa dks fu;qDr fd;k gksA

¼6½ ;fn dksbZ O;fDr] tks vf/kfu;e ds v/khu fdlh ,tsalh dks osru ;k etnwjh ds Hkqxrku djus dk

mÙkjnk;h gS] fcgkj jkT; ds ckgj dk fuoklh gS] rks mi&fu;e ¼1½ ds v/khu vkosnu fcgkj jkT; esa çca/ku ds

izHkkjh O;fDr }kjk gLrk{kfjr fd;k tk,xkA**

3- fcgkj is’kk dj fu;ekoyh] 2011 ds fu;e 4 esa la’kks/ku& fcgkj is’kk dj fu;ekoyh 2011 ds fu;e

4 ds mi&fu;e ¼3½ esa ç;qDr 'kCn ,oa vad **mi&fu;e ¼2½** ds ckn 'kCn ,oa vad **,oa mi&fu;e ¼3½**

var%LFkkfir fd, tk,axsA

4- fcgkj is'kk dj fu;ekoyh] 2011 ds çi= ihŒVhŒ-I dks fuEufyf[kr }kjk çfrLFkkfir fd;k

tk;sxk %&

ॢबहर गजट [सधरण 20 नव बर 2018

**Qkje & ihŒVhŒ-I

fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 dh /kkjk&5 ds v/khu fuca/ku gsrq vkosnu

çi=

¼ns[ksa fu;e 3½

okf.kT;&dj------------------------------------------------------------------dk dk;kZy;--------------------------------------------------------------vapy

lsok esa]

--------------------------------------------------------------------

----------------------------------------------------------------------

eSa ---------------------------------------------------------------------------------¼iwjk uke½] firk--------------------------------------------------¼iwjk uke½

fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 dh /kkjk&5 ds v/khu fuca/ku

çek.k&i= fuxZeu gsrq fuEufyf[kr nLrkost ds lkFk vkosnu çLrqr djrk gw¡ %&

Hkkx&d

¼1½ dVkSrh ,oa laxzg.k ys[kk la[;k

¼2½ bZ&esy irk

¼3½ eksckbZy uEcj

Hkkx&[k

¼1½ iwjk uke &

¼2½ ^{irk ¼edku la0@nqdku la0@eksgYyk@iksLV vkWfQl@}

Fkkuk@ç[kaM@ftyk bR;kfn dk C;ksjk nsa&

¼3½ LFkk;h ys[kk la[;k &

¼4½ QSDl la[;k &

¼5½ dj nkf;Ro dh frfFk &

¼6½ cSad laca/kh tkudkfj;k¡ ¼cSad dk uke] 'kk[kk] ys[kk la0&

eS ,rn~}kjk ?kks"k.kk djrk@djrh g¡w fd bl vkosnu esa nh x;h fof’k"V;k¡ esjh tkudkjh esa lgh vkSj

iw.kZ gSA

LFkku &------------------------------------------------------

vkosnd dk gLrk{kj --------------------------------------------------

fnukad&------------------------------------------------------

inuke -----------------------------------------------------------------------------

vkosnu] O;fDr dh n’kk esa Lokeh] vfoHkDr fgUnq ifjokj dh n’kk esa dÙkkZ] QeZ dh n’kk esa çkf/kd`r

lk>snkj] daiuh ;k fuxe dh n’kk esa çca/k funs’kd] ç/kku dk;Zikyd inkf/kdkjh ;k çkf/kd`r O;fDr] lfefr] Dyc]

laLFkk] ljdkjh foHkkx ;k LFkkuh; çkf/kdkj dh n’kk esa ç/kku dk;Zikyd inkf/kdkjh ;k çHkkjh inkf/kdkjh }kjk

gLrk{kfjr gksxkA

ॢबहर गजट [सधरण 20 नव बर 2018

5] fcgkj is'kk dj fu;ekoyh] 2011 ds çi= ihŒVhŒ-Id dks fuEufyf[kr }kjk çfrLFkkfir

fd;k tk;sxk %&

**Qkje & ihŒVhŒ-Id

fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 dh /kkjk&5 ,oa 6¼2½ ds v/khu ukekadu

gsrq vkosnu

çi=

¼ns[ksa fu;e 4½

okf.kT;&dj------------------------------------------------------------------dk dk;kZy;--------------------------------------------------------------vapy

lsok esa]

--------------------------------------------------------------------

----------------------------------------------------------------------

eSa ---------------------------------------------------------------------------------¼iwjk uke½] firk--------------------------------------------------¼iwjk uke½

,rn~ }kjk fcgkj is’kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dj vf/kfu;e] 2011 dh /kkjk&5 ds v/khu

fuca/ku çek.k&i= nsus gsrq vkosnu vkSj bl ç;kstukFkZ fuEufyf[kr fof’kf"V;k¡ nsrk gw¡ %&

Hkkx&d

¼1½

dVkSrh ,oa laxzg.k ys[kk la[;k

¼2½

bZ&esy irk

¼3½

eksckbZy uEcj

Hkkx&[k

¼1½

iwjk uke &

¼2½

irk ¼edku la0@nqdku la0@eksgYyk@iksLV vkWfQl@

Fkkuk@ç[kaM@ftyk bR;kfn dk C;ksjk nsa&

¼3½

LFkk;h ys[kk la[;k &

¼4½

QSDl la[;k &

¼5½

dj nkf;Ro dh frfFk &

¼6½

cSad laca/kh tkudkfj;k¡ ¼cSad dk uke] 'kk[kk] ys[kk la0&

¼7½

is'kk] O;kikj] vkthfodk ,oa dk;Z fu;kstu dh çd`fr&

eSa ,rn~}kjk ?kks"k.kk djrk@djrh g¡w fd bl vkosnu esa nh x;h fof’k"V;k¡ esjh tkudkjh esa lgh vkSj iw.kZ

gSA

LFkku &------------------------------------------------------

vkosnd dk gLrk{kj --------------------------------------------------

fnukad&------------------------------------------------------

inuke -----------------------------------------------------------------------------

[¼laŒlaŒ&fcØh&dj@la'kks/ku&10@2015&5079½]

fcgkj&jkT;iky ds vkns’k ls]

MkWŒ çfrek]

jkT;&dj vk;qDr&lg&lfpoA

20 uoEcj 2018

,l0 vks0 273 fnukad 20 uoEcj 2018 dk vaxszth 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 [k.M ¼3½ ds v/khu vaxszth Hkk"kk esa

mldk izkf/kd`r ikB le>k tk;A

[¼laŒlaŒ&fcØh&dj@la'kks/ku&10@2015&5079½]

fcgkj&jkT;iky ds vkns’k ls]

MkWŒ çfrek]

jkT;&dj vk;qDr&lg&lfpoA

ॢबहर गजट [सधरण 20 नव बर 2018

The 20^th November 2018

———

S.O. 273 , Date 20^th November, 2018— In exercise of the powers conferred by sub-section

(1) of Section 18 of The Bihar Tax on Professions, Trades, Callings and Employment Act, 2011

(Bihar Act 10, 2011) the Governor of Bihar is pleased to make the following Rules to amend the

Bihar Professional Tax Rules, 2011:—

1. Short title, extent and commencement—

(1)

These Rules may be called the Professional Tax (Amendment) Rules, 2018.

(2)

It shall extend to whole state of Bihar.

(3)

It shall come into force at once.

2. Amendment in Rule 3 of the Bihar Professional Tax Rules, 2011 – Rule 3 of the

Bihar Professional Tax Rules, 2011 shall be substituted by the following :-

"3.Registration - (1) Every employer required to be registered by Section 5 shall apply, in

Form PT-I, for registration under the Act to the Incharge of the circle within whose jurisdiction the

office of the employer is situated. Such application shall be submitted within seven days of the

employer being required to be registered and shall be filed in electronic manner on the official web-

site of the Commercial Taxes Department and the said application shall be processed in the manner

hereinafter specified:

Provided that such an application for registration by an employer who has employed persons

before the coming into force of these Rules shall be made within a period of thirty days of the

coming into force of these Rules.

(2) (a) Every employer shall, before applying for registration, declare his Tax

Deduction and Collection Account Number, mobile number, email address, in

Part A of FORM PT-I on the official website of the Commercial Taxes

Department.

(b) The Tax Deduction and Collection Account Number shall be validated online by

the official website of the Commercial Taxes Department from the database

maintained by the Central Board of Direct Taxes.

verified through a one-time password sent to the said mobile number and to the

said e-mail address.

(d) On successful verification of the Tax Deduction and Collection Account

Number, mobile number and email address, a temporary reference number shall

be generated and communicated to the applicant on the said mobile number and

e-mail address.

(e) Using the reference number generated under clause (d), the applicant shall

electronically submit an application in Part B of FORM PT-I.

(f) On receipt of an application under clause (e), an acknowledgement shall be

issued electronically to the applicant.

(3) (a) The application shall be forwarded to the Incharge of the concerned circle, who

after verifying that all the column of the application have been properly filled in,

shall, within a period of one working day from the date of submission of the

application, approve the grant of registration in Form PT-II and a certificate of

registration shall be made available to the applicant on the official website of the

Commercial Taxes Department.

(b) If the Incharge of the circle fails to take any action, within a period of one

working day from the date of submission of the application, the application for

grant of registration shall be deemed to have been approved and a certificate of

registration in Form PT-II shall be made available to the applicant on the official

website of the Commercial Taxes Department.

ॢबहर गजट [सधरण 20 नव बर 2018

registration number allotted to the employer and the said registration number

shall be the 'Tax Deduction and Collection Account Number,' allotted to the

employer under the Income Tax Act, 1961, prefixed by the digits "10" :

Provided that in case an employer has not been allotted a Tax Deduction and

Collection Account Number under the income Tax Act, 1961, the registration number shall

be the Permanent Account Number, allotted to such employer under the Income Tax Act,

1961, prefixed by the digits ''10".

(4) The Certificate of Registration shall be sent to the applicant on e-mail address furnished

by him in his application.

(5) Every certificate of registration shall be duly signed or verified through electronic

verification code by the circle Incharge under the Act.

Explanation— For the purposes of these sub-rules, the expression 'employer' shall mean the

Company, firm, society, association of person, undivided Hindu family, body corporate, board,

Authority, Undertaking or Corporation, as the case may be, which has employed persons liable to

pay tax under the Act.

(6) In case the person responsible for paying any salary or wages to an assessee under the

Act is resident outside the State of Bihar, the application under sub-rule (1) shall be signed by the

person Incharge of the management in the state of Bihar.

3. Amendment in Rule 4 of the Bihar Professional Tax Rules, 2011-

The words and figure “and sub-rule (3)” shall be inserted after the words and figures

“sub-rule (2)” used in sub-rule (3) of Rule 4 of Bihar Professional Tax Rules, 2011.

4. Form PT-I of Bihar Profession Tax Rules, 2011 shall be substituted by

the following:—

"Form PT- I

Application for registration under Section 5 of the Bihar Tax on Profession,

Trades, Callings and Employments Act, 2011

(See Rule 3)

Office of the ……………….. of Commercial Taxes …………………………….Circle.

To,

The …………………………

………………………Circle.

I …………………………………….(full Name), Son of ……………………….(full Name)

hereby apply for the grant of a registration certificate under Section 5 of the Bihar Tax on

Profession, Trades, Callings and Employments Act, 2011 and furnish following particular for that

purpose-

Part – A

(1)

Tax Deduction and collection Account Number

(2)

Email Address :

(3)

Mobile Number :

Part –B

(1)

Full Name : -

(2)

Address (Give details of house number/Shop

number/Locality/Post Office/Police Station/Block/

District etc.) :-

(3)

PAN Number :-

(4)

Fax Number :-

(5)

Date of Tax liability :-

(6)

Bank details (Name of Bank, Branch Name,

Account Number) :-

ॢबहर गजट [सधरण 20 नव बर 2018

I do hereby declare that the particular furnished in this application are correct and complete

to the best of my knowledge and belief.

Place……………………………

Signature of Applicant ………………….…………

Date ………………………….

Designation ………………………………………..

The application shall be signed by the proprietor of the business if an individual, by the

karta, if an undivided Hindu family; by an authorized partner in the case of a firm; by the Managing

Director, Principal Executive Officer or the authorized representative in the case of a company or

corporation, by the Principal Executive Officer incharge in the case of a society, club, association,

department of Government of local authority.

5. Form PT-IA of Bihar Profession Tax Rules, 2011 shall be substituted by the following:-

"Form PT- IA

Application for enrollment under second proviso to Section 5 and Section 6(2) of the Bihar Tax on

Profession, Trades, Callings and Employments Act, 2011

(See Rule 4)

Office of the ……………….. of Commercial Taxes …………………………….Circle.

To,

The …………………………

………………………Circle.

I …………………………………….(full Name), Son of ……………………….(full Name)

hereby apply for the grant of a registration certificate under Section 5 of the Bihar Tax on

Profession, Trades, Callings and Employments Act, 2011 and furnish following particular for that

purpose-

Part – A

(1)

Tax Deduction and collection Account Number

(2)

Email Address :

(3)

Mobile Number :

Part –B

(1)

Full Name : -

(2)

Address (Give details of house number/Shop

number/Locality/Post Office/Police Station/Block/

District etc.) :-

(3)

PAN Number :-

(4)

Fax Number :-

(5)

Date of Tax liability :-

(6)

Bank details (Name of Bank, Branch Name,

Account Number) :-

(7)

Nature of Profession, Trade, Calling or

Employment-

ॢबहर गजट [सधरण 20 नव बर 2018

I do hereby declare that the particular furnished in this application are correct and complete

to the best of my knowledge and belief

Place……………………………

Signature of Applicant ………………….…………

Date ………………………….

Designation ………………………………………..

[(File No. Bikri kar/Sansodhan -10/2015-5079)]

By order of the Governor of Bihar,

DR. PRATIMA,

Commissioner State Tax-cum-Secretary,

————

[ध¡क स०चवलय म१णलय

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ॢबहर गजट [सधरण 991%5'1+10%ड+ट,+प+?

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