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AN ACT TO PROVIDE FOR THE LEVY AND COLLECTION OF A TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS

37 sections · 0 chapters

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

AN ACT TO PROVIDE FOR THE LEVY AND COLLECTION OF A TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS

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Preamble

State · Andhra Pradesh

Preamble

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1NextSection 1 Short title, extent and commencement