Section 5(1) in Tamil Nadu Village Panchayats (Collection of Tax on Profession, Trade, Calling and Employment) Rules, 2000
(1)The drawing and disbursing officer of the office concerned shall recover the tax for the half-year from the pay of the employees concerned in the months of August and January of every year. He shall remit the tax amount for the half-year in full to the executive authority concerned by means of cheque or demand draft on or before the 15th September and 15th of February, respectively, every year along with the return as in Form I.
