Section 10(1) in The M.P. Vritti Kar Adhiniyam, 1995
(1)Every person referred to in sub-section (2) of Section 8 shall, by the 30th June in each financial year file before the Profession Tax Assessing Authority a correct and complete return in such form and containing such particulars as may be prescribed setting forth his income in the previous year :Provided that the Profession Tax Assessing Authority may, for sufficient cause lo be recorded in writing, extend the date for filing the return :Provided further that where such person derives income from any profession, trade or calling other than agriculture at places located within the territorial jurisdiction of more than one Profession Tax Assessing Authority, he shall file the return before such Profession Tax Assessing Authority having jurisdiction over the place where he normally resides.
