Section 5: Employer’s liability to deduct and pay tax on behalf of employees.

The Jammu and Kashmir Professions, Trades, Callings and Employment Tax Act, 2005Union territory Act of Jammu and Kashmir · Act 9 of 2005

(1) Every employer shall deduct tax from the salary of his employees liable to tax and deposit the same with the Government.

(2) Every employer shall, within three months from the expiry of each financial year, furnish to the Assessing Authority a return containing the names, designation, salary paid, amount of tax deducted and deposited and such other particulars as may be prescribed.

Where this provision sits

Act	The Jammu and Kashmir Professions, Trades, Callings and Employment Tax Act, 2005
Section	5
Marginal note	Employer’s liability to deduct and pay tax on behalf of employees.
Jurisdiction	Union territory of Jammu and Kashmir
Status	In force as published by the source

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 account

Need 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.