https://www.taxtmi.com/caselaws?id=450706 The Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act and Rules were construed as imposing a monthly obligation on employers to deduct profession tax, file the prescribed return and remit the tax with proof of payment. Although no express date appeared before the 2011 amendment, the scheme, including the monthly return form, monthly deduction rule and the definition of month, meant the liability was time-bound and ordinarily due by the end of the succeeding calendar month. Failure to pay within that monthly period attracted statutory interest under the Act and Rules, and the later amendment specifying payment by the 10th day of the succeeding month was treated as clarificatory. en-us Tue, 05 Mar 2024 00:00:00 +0530 Mon, 11 Mar 2024 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450706 The Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act and Rules were construed as imposing a monthly obligation on employers to deduct profession tax, file the prescribed return and remit the tax with proof of payment. Although no express date appeared before the 2011 amendment, the scheme, including the monthly return form, monthly deduction rule and the definition of month, meant the liability was time-bound and ordinarily due by the end of the succeeding calendar month. Failure to pay within that monthly period attracted statutory interest under the Act and Rules, and the later amendment specifying payment by the 10th day of the succeeding month was treated as clarificatory. Case-Laws VAT and Sales Tax Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450706