1.Persons who stand enrolled before the commencementof a year or is enrolled on or before 31stMay of a year30thJune of that year or such later date as the commissioner may by notification inthe official gazette, specify in respect of that year
2. Person who is enrolled after the 31stMay of a year Within : 1 month of the date of enrollment.
3.Person who is enrolled andthe rate of Tax at which he is liable to pay tax is revised Within 1 month from The date of such revision
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