Section 14(3) in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
(3)Where the salary of an employee is drawn other than the mode of presentation of bills in the Treasuries, the amount of tax so deducted from the monthly salary of the employee, by the Registered Employer, shall be credited to the Government account through Treasury challan under the head "0028 - Other Taxes on Income and Expenditure - 107 - Taxes on Professions. Trades, Callings and Employments - 9913780 - Taxes on Profession" within fifteen days from the date of drawal of salary, or shall be remitted to the Local Assessing Authority in the shape of Government Cheque/R.B.I. cheque/Banker's cheque/Cheque certified by the Bank as "good for payment" alongwith a challan in Form O.T.C. 6 in triplicate with a statement in Form VI.
