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