Section 4 in Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
4. Levy and charge of tax.
(1)There shall be levied and collected a tax on professions, trades, callings and employments in accordance with the provisions of this Act:Provided that the tax payable by a person under this Act in respect of a year shall not exceed two thousand five hundred rupees.(2)Every person engaged in any profession, trade, calling or employment in the State of Bihar shall be liable to pay the tax in respect of his Profession , Trade , Calling or employment at the rate specified in the Schedule appended to this Act.
