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Profession_Tax_Rules
Section / Rule Number   Content   
 
1.Short title and commencement
2.Definitions
3.Grant of certificate of registration
4.Grant of Certificate of enrollment
4A. Providing Permanent Account Number or Tax Deduction and Collection Account No
5.Amendment of certificate of registration
6.Amendment of certificate of enrollment
7.Cancellation of certificate
8.Exhibition of certificate
9.Issue of duplicate copy of certificate
9A.Certificate to be furnished by an employee to his employer
10.Commissioner to give a public notice
11.Returns and payment of tax by employers
11A.Special provisions for returns to be furnished by the employer for the first year in which he is granted Registration Certificate
11B.Special Provisions for last return in certain cases
11C.Payment of tax otherwise than in accordance with return
11D.Notice for payment of tax not paid according to return
11E. E-Return presume to be true return
12.Notice under sections 5(6), 6(3)
12A.Notice under Section 7
13.Notice under section 5(5)
14.Order of assessment
15.Notice of demand under section 7(7) etc
17.Deduction of tax amount from the salary or wages of employees
19.Employer to keep account of deduction of tax from salary of the employees
19A.Preservation of books of accounts, registers etc
20.Payment of tax by persons other than employers
21.Action for default by an enrolled person
22.Recovery Agent
23.Recovery agent to maintain an account of recovery of tax
24.Shifting of place of work
25.Appeal and Revision
26.Rectification
27.Order sanctioning refund of tax
27A.Order sanctioning interest on refund or delayed refunds and Interest payment order
27B.Intimation of accepting composition money
28.Service of notices
28A.Form of Authority
29.Grant of Copies
30.Fees on application and memorandum of appeal
31.Payment of fees
32.Permanent physical disabilities and Mental retardation for purpose of exemption
70.
 
     
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