Panchayat:Repo18/Law Manual Page0535

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[See Sub-rule (1) of Rule 10] Requisition for particulars relating to income from professions or other means

No................FromThe Secretary,........... Village/Panchayat.



Sub. — Assessment of Profession Tax—Furnishing particulars of income for levying Profession Tax for the half year ending .........Regarding.

Ref.— The Kerala Panchayat Raj (Profession Tax) Rules, 1996.

The correct details of your income or the income of your establishment from profession or from other means for the half year from 1st April 199 30th September, 199.... 1st October, 3IstMarch, 199 .......... shall be furnished in Form No..........and forwarded to this office within 15 days from the date of receipt of the letter containing the requisition. If, for any reason, the filled up form is not furnished or false informations are furnished, prosecution steps will be taken against you in accordance with the provisions of Section..............and the tax to be levied shall be determined by the Standing Committee as per sub-rule (3) of Rule 10.

Particulars of installments regarding the income to levy profession tax for the half year ending...............are given below.

(1)Name of Company/establishment/person.

(2)Description of business or profession or art or calling or employment.

(3) Income derived by the assessee during the half year or the corresponding half year of the previous year;

(a) from the transaction of any business made within the Panchayat area during the half year for a period not less than 60 days in the aggregate:

(b) from the exercise of any profession or art or calling or holding any appointment, public or private or other money lending business or agriculture done outside the Panchayat area if the assessee has resided within the Panchayat area for a period for not less than 60 days in the aggregate.

(4) Where the business is transacted exclusively within the Panchayat area,—

(a) Where income tax has been assessed on the company or person for the year comprising the half year, the amount of the profits and gains of such companies/persons computed under Section 20 of Income Tax Act, 1967 for the purpose of assessing such income-tax;

(b) where the said profits and gains are not ascertainable for the year comprising the half year.

(i) the turn over of the business transacted within the area during the half year; or