10. Payment of tax by certain assessees

The amount of tax due from the assessees for each years as specified in their enrolment certificate shall be paid-
Rule 14
a. before 30th June, in respect of an assessee who stands enrolled before the commencement of a year or is enrolled on or before the 31st May of a year; and

b. within one month of the date of enrolment in respect of an assessee who is enrolled after the 31st May of a year; in the prescribed manner.

1(c) Notwithstanding anything contained in clauses (a) and (b), the amendment made to the First Schedule except serial No.1 relating to salary and wage earners in the First Schedule, shall be deemed to have come into force from 1st April, 1996 and the tax paid by any assessee for the year 1996-97 as per the pre-amended schedule shall be deducted from the amount due from the assessee as per the rates under the amended schedule and the balance amount shall be paid on or before 30th September, 1996).

1. Added by Act No.29 1997 w.e.f. 1.8.1996

10(d) in the case of licensed horse owners, trainers, book-makers and jockeys shall be paid within a week of the commencement of the racing at the turf-clubs in the prescribed manner.

Inserted by Act No. 17 of 2003 w.e.f. 01.09.2004 vide GOMS No. 666 Rev.(CT-IV), Dt: 27.08.2004.