16 June 2016
Sir, Could any one guide me regarding registration and enrollment of p.tax in west bengal? is enrollment and registration same? when it is mandatory to file return of professional tax by the companies?
Yes enrolment and registration is same. As per section 5(2) every employer required to obtain a certificate of registration shall, within ninety days of his becoming liable to pay tax, apply for a certificate of enrolment.
Return shall be filed annually within one month from the date immediately following the date of expiry of each financial year.
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