Section 5(6) in Tamil Nadu Village Panchayats (Collection of Tax on Profession, Trade, Calling and Employment) Rules, 2000
(6)If there is a change in the average half-yearly income or if there is a change in the place of trade, profession or employment, the person concerned, shall file a fresh return as provided in clause (a) of sub-rule (5). Such change shall take effect from the next half-year period and it shall be valid up to the next general revision of tax.
