Section 20 in The Rajasthan Tax on Professions, Trades, Callings and Employments Rules, 2000
20. Payment of tax by persons other than employers.
- A person, other than an employer, liable to pay tax shall make payment of the tax within the period specified in notification issued under section 7 of the Act, by paying the requisite amount into the treasury. Every' payment shall be accompanied by a challan in Form PT-12 which shall consist of five parts marked, "Part-I", "Part-II", "Part-III", "Part-IV" and "Part-V" respectively. The person making payment under this sub-rule shall fill in all the parts of Form PT-12, and shall present the Form along with the amount of tax at the authorised bank. The Part-I, Part-II and Part-Ill of this challan form shall be sent by the bank to treasury whereas, Part-IV and Part-V shall be returned to the tax payer duly receipted. The tax payer will retain part, Part-V with him and Part-IV shall be submitted to his prescribed authority. The treasury shall retain Part-I and shall sent Part-II to the prescribed authority and Part-III to the Accountant General for Rajasthan.
