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