The State Government of Bihar on 13th January 2022 has published the Bihar Professional Tax (Amendment) Rules, 2021 to further amend the Bihar Professional Tax Rules, 2011.
Through this amendment under rule 3(5)(a), where there is any change in the name of employer or deductor or date of liability, the employer shall, within a period of fifteen days of such change, submit an application electronically along with the documents relating to such change on the official web-site of the Commercial Taxes Department.
The authority shall after due verification, approve the amendment and the amended certificate of registration shall be made available to the applicant on the official web-site of the Commercial Taxes Department.
Where a change results in change of the Permanent Account Number, or the name as per such Permanent Account Number, or the Tax Deduction and Collection Account Number, or the jurisdiction of the circle, etc the employer shall apply for fresh registration:
Provided that any change in mobile number, e-mail address, address of the place of the business or name of the firm, nature of profession or trade shall be updated by the employer through his own login at the official web-site of the Commercial Taxes Department.
Further the employer seeking cancellation of his registration shall submit electronically an application, along with supporting documents by way of evidence in support thereof, on the official web-site of the Commercial Taxes Department within a period of thirty days of the occurrence of the event warranting the cancellation.
