|
1 Short title, extent and commencement
|
|
2 Definitions
|
|
3 Appointment of a Commissioner and other officers
|
|
4. Levy and charge of Tax
|
|
5 Employer's liability to deduct and pay tax on behalf of employees
|
|
6 Registration and enrolment
|
|
7 Returns
|
|
8 Assessment of an assessee
|
|
9 Assessment of escaped or under-assessed tax
|
|
10 Payment of tax by certain assessees
|
|
5A Licensing Turf club’s liability to collect and pay tax on behalf of the licensed persons
|
|
11 Consequences of failure to deduct or to pay tax
|
|
12 Penalty for non-payment of tax
|
|
13 Recovery of tax etc
|
|
14 Appointment of collecting agents
|
|
15 Appeals
|
|
16 Revision
|
|
17 Accounts
|
|
18 Special mode
|
|
18A Special powers of Deputy Commissioner under the Revenue Recovery Act
|
|
19 Recovery of tax where trade, calling etc. of employer is transferred
|
|
20. Production and inspection of accounts and documents and search of premises
|
|
21 Refund of excess
|
|
22 Offences and penalties
|
|
23 Offences by Companies
|
|
24 Power to transfer proceedings
|
|
25 Compounding of offences
|
|
26 Powers to enforce attendance etc
|
|
27 Bar of jurisdiction of Courts
|
|
28 Protection of acts done in good faith
|
|
29 Powers to delegate
|
|
30 Powers to make rules
|
|
31 Power to Exempt
|
|
32 Local authorities not to levy profession tax
|
|
33 Amendment of certain enactments
|
|
34 Cesses not be levied in certain cases
|
|
35 Grant to Local authority for loss of revenue
|
|
36 Power to remove difficulties
|
|
37 Power to amend First Schedule
|