1 Short title, extent and commencement.
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3. Levy and charge of tax
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4 Employer’s liability to deduct and pay tax on behalf of employees.
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5 Registration and enrolment.
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6 Returns.
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6A Payment of tax in advance.
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7 Assessment of employer or person.
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8 Rectification of mistakes
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9 Assessment of escaped tax.
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10 Payment of Tax and filing of return by enrolled persons and deduction of tax in the case of certain enrolled 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 and other amounts and period of limitation for recovery of tax
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14 Authorities for implementation of the Act
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14A Instruction to subordinate authorities
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15 Appointment of collecting agents
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16 Appeals
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17 Appeal to the Appellate Tribunal
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18 Revision by Commissioner Additional Commissioner, Joint Commissioner and Deputy Commissioner
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19 Account
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20 Special mode of recovery
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21 Production and inspection of accounts and documents and search of premises
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22 Refund
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23 Offences and penalties
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24 Offences by companies
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25 Power to transfer proceedings
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26 Compounding of offences
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27 Powers to enforce attendance
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28 Bar of suits
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28A Appearance before any authority in proceedings
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29 Power to exempt
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30 Local authorities not to levy profession tax
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31 Cesses not to be levied in certain cases
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32 Grants to local authorities for loss of revenue
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33 Power to make rules
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34 Power to remove difficulties
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Schedule
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2.Definitions.
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18A. Revision by High Court in certain cases.
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