Section 14(2) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(2)Where the salary of an employee is drawn by presentation of bills in the Treasury, the deduction and credit of tax shall be made in the following manner, namely :(i)The Drawing and Disbursing Officers shall furnish, the salary bills along with the deduction of tax in Form VI in duplicate, to the Treasury.(ii)On receipt of the Form as referred to in Clause (i), the tax so deducted shall be accounted for in the Receipt Schedule under the Head of Account - "0028 - Other Taxes on Income and Expenditure - 107 - Taxes on Professions, Trades, Callings and Employments - 9913780 - Taxes on Profession". One copy of Form VI shall be sent to the Local Assessing Authority alongwith the monthly Receipt Schedule and other copy of Form VI shall be sent to the Accountant General alongwith the monthly Receipt Schedule at the time of submitting monthly account.(iii)Where the tax is intended to be paid directly by the Drawing and Disbursing Officer or other authorised officer in the Treasury, the same shall be paid through Challan in triplicate in O.T.C. Form No. 6.(iv)The concerned Treasury Officer/Special Treasury Officer on receipt of the paid vouchers from Bank shall make necessary entries in the relevant payment and receipt register after detaching both copies of Form VI. After entry of the Sl. No. and date in the Receipt Schedule alongwith the T.V.No. and date of the Bill in the said Form one copy shall be sent to the Local Assessing Authority and the other copy shall be sent to the Accountant General, Orissa, alongwith a copy of the Recovery/Deposit Receipt Schedule in the monthly account.(v)The concerned Treasury Officer/Special Treasury Officer shall send one copy of the monthly Schedule of Recovery/Deposit of tax to the Local Assessing Authority and the Accountant General, Orissa, alongwith the copies of Form VI and challan in proof of the entries in the Receipt Schedule.
