Section 11 in The Rajasthan Tax on Professions, Trades, Callings and Employments Rules, 2000
11. Special provisions for returns to be furnished by the employer for the first year in which he is granted Registration Certificate.
- Notwithstanding anything contained in sub - rule (3) of rule 10 an employer registered under the Act shall furnish the first return for the period commencing on the day on which he so becomes liable to be registered and ending on the last day of quarter in which he is granted the certificate of registration and shall be filed on or before the last date of the period. The return shall contain the details of the salaries and wages, and the arrears, if any, paid and the amount of tax deducted by him in respect of the period commencing from the 1st day of the month immediately preceding the month in which he becomes so liable and ending on the last day of the month immediately preceding the last month of the period to which such return relates and the arrears, if any, of the months preceding such period.
