Assam Professional Tax Act – Return

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When:
December 31, 2018 all-day
2018-12-31T00:00:00+05:30
2019-01-01T00:00:00+05:30

Every employer shall furnish a monthly return in the prescribed form before the expiry of the 30th day of each month in the prescribed format.

Format:

Form III

Penalty:

An employer, without reasonable cause, fails to file such return within the prescribed time, the assessing authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupees five for each day of delay.

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