The Telangana Tax on Professions, Trades, Callings and Employments Act, 1987.
State Act of Telangana · Act 22 of 198741 provisions
The enactment
| Long title | An Act to provide for the levy and collection of a Tax on Professions, Trades, Callings and Employments. |
|---|---|
| Type | Act |
| Citation | Act 22 of 1987 |
| Year | 1987 |
| Jurisdiction | State of Telangana |
| Status | In force as published by the source |
| Provisions published | 41 |
| 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 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 5A Licensing Turf Club’s liability to collect and pay tax on behalf of the licensed persons.
- Section 5B ...
- 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 assesses.
- 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 18A Special powers of Deputy Commissioner under the Revenue Recovery Act.
- Section 19 Recovery of tax where trade, calling etc., of employee 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 Power 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 30A Clarification and Advance Rulings.
- 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.
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