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    Profession_Tax_Act
    Section / Rule Number   Content   
     
    1. Short title, extent and commencement
    2. Definitions
    3. Levy and charge of tax.
    4. Employers' liability to deduct and pay tax on behalf of employees
    5. Registration and enrolment
    5A. Information to be furnished by the registered employers regarding changes in respect of profession, trade, calling or employment
    5B. Transfer of trade or business
    6. Returns
    6 (A). Audit of Accounts, etc. and raising of demand in certain cases
    6 (B). Special provision for furnishing return
    6 (C). Profession tax payment certificate
    7. Assessment of employers
    7A. Assessment in selective cases on the basis of random selection
    8. Payment of tax
    8A. Option to make payment of tax for future period by enrolled person.-
    9. Consequence of failure to deduct or to pay tax
    9A. Exemption from interest and penalty
    10. Penalty for non-payment of tax
    11. Recovery of tax, etc
    12. Authorities for the purposes of this Act
    12A. Bureau
    12B. Inspection, search and seizure by the Director of Economic Offences Investigation Cell
    13. Collecting agent
    14. Appeal, revision and rectification of mistakes
    15. Accounts
    16. Special mode of recovery
    17. Production and inspection of accounts and documents and search of place of work, etc
    17A. Determination of tax payable by enrolled persons
    17B. Determination of tax payable by persons who are not rolled
    17C. Limitation for determination of tax etc. payable under section 17A or section 17B
    18. Refund
    19. Offences and penalties
    20. Offences by companies
    21. Power to transfer proceedings
    22. Compounding of offences
    23. Power to enforce attendance, etc
    23A. Power to call for information from any person
    24. Bar to proceedings
    24A. Clearance certificate
    25. Power to make rules
    26. Exemption
     
         
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