Section 5(4) in Tamil Nadu Village Panchayats (Collection of Tax on Profession, Trade, Calling and Employment) Rules, 2000
(4)Every trader or professional or an employee having an average half-yearly income of Rs. 21,001 (Rupees twenty one thousand and one only) and above shall file a return in Form 2 within thirty days from 1st December 1999 or the date to be notified by the panchayat concerned whichever is earlier. The return shall be acknowledged by the panchayat:Provided that the executive authority may extend the time for filing of returns for another thirty days.
