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State of Kerala - Section

Section 205H in Kerala Panchayat Raj Act, 1994

205H. Payment of tax by self-drawing officers.

(1)Every self-drawing officer shall, before the end of August and February every year, remit or cause to be remitted the profession tax due from him in respect of such half-year in accordance with the schedule of tax in force along with a statement showing the details etc. of half yearly income.
(2)Soon after the receipt of payment under sub section (1) the Secretary shall issue official receipt thereof.