KOHIMA, DECEMBER 13 (MExN): In pursuance to Rule 11 of The Nagaland Professions, Trades, Callings and Employments Taxation Rules, 1970 (as amended), all persons liable to pay tax under the Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968 (as amended) have been directed to get themselves registered or enrolled, as the case may be, and to furnish returns and pay the tax for the Financial Year 2024-25 according to provisions of the Act and the Rules.
Informing this in a public notice, Commissioner of State Taxes, Abhinav Shivam informed that failure to apply for registration or enrolment as the case maybe, and payment of tax thereof, shall be liable for penalty under sub-section (6) of Section 6 and assessment under sub-section (4) of Section 9 of the said Act.
Specimen copy of registration, enrolment, returns and payment challan forms etc can be downloaded from the Department’s website “nagalandtax.nic.in” in the Form section under the heading Acts and Rules, it stated. Details on the class of persons and the applicable rate of tax payable can be read on Page 6.
