The Jammu and Kashmir Professions, Trades, Callings and Employment Tax Act, 2005
Union territory Act of Jammu and Kashmir · Act 9 of 200523 provisions
The enactment
| Long title | An Act to provide for the levy and collection of tax on professions, trades, callings and employment to raise resources for the establishment of a Self Employment Promotion Fund. |
|---|---|
| Type | Act |
| Citation | Act 9 of 2005 |
| Year | 2005 |
| Jurisdiction | Union territory of Jammu and Kashmir |
| Status | In force as published by the source |
| Provisions published | 23 |
| Subjects | taxation |
Full text, provision by provision
Every provision below opens in full, free and without an account.
- Section 1 Short title, extent and commencement.
- Section 2 Definitions.
- Section 3 Levy of tax.
- Section 4 Levy of tax.
- Section 5 Employer’s liability to deduct and pay tax on behalf of employees.
- Section 6 Deposit of tax.
- Section 7 Registration.
- Section 8 Consequences of failure to deduct or to pay tax.
- Section 9 Penalties.
- Section 10 Recovery of arrears of tax and other sum.
- Section 11 Power to enforce attendance.
- Section 12 Power to grant stay of demand.
- Section 13 Review.
- Section 14 Appeal, review and revision etc.
- Section 15 Refunds.
- Section 16 Bar on civil and criminal suits.
- Section 17 Tax clearance certificate.
- Section 18 Self-Employment Promotion Fund.
- Section 19 Administration of the Fund.
- Section 20 Laying of report before the Legislature of the Union territory of Jammu and Kashmir.
- Section 21 Power to remove difficulties.
- Section 22 Power to amend the Schedule.
- Section 23 Power to make rules.
Find the provision, not just read it
The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:
- Search 49,000+ Central and State enactments by what a provision says, not by its number
- Jump from any section to every judgment that has applied it
- Search 300 million+ Indian court records alongside the statute
- Ask a research agent to find and read the case law on a provision for you
Free account. No card. About a minute to create.
Create a free accountNeed this as data, not as a page? The Jammu and Kashmir Professions, Trades, Callings and Employment Tax Act, 2005 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.