Section 5(5) in Tamil Nadu Village Panchayats (Collection of Tax on Profession, Trade, Calling and Employment) Rules, 2000
(5)(a)The person filing a return under sub-rule (4) shall remit the tax on the basis of his average half-yearly income in the office of the panchayat concerned by means of challan or by cheque or demand draft. The return shall be accompanied by the challan or cheque or demand draft for the tax amount due for the half-year for which the return is filed in the office of the panchayat. The return not accompanied by the challan or cheque or demand draft shall be deemed to have been not duly filed.(b)The return filed by a person under sub-rule (4) shall be valid for a period of five years.(c)The tax for the subsequent half-year shall be paid within the period of half-year concerned as provided in clause (a), but without filing the return.
