logo
 
     
   
 
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 enrolment
5. Amendment of certificate of registration
6. Amendment of certificate of enrolment.
7. Cancellation of certificate
8. Exhibition of certificate
9. Issue of duplicate copy of certificate
10. Commissioner to give a public notice
11. Returns and assessment.
12. Notice under Sections 5(6), 6(3) and 7(2)(a) or (3)
13. Notice under Section 5(5) and 12
14. Notice of demand under Section 7(4) etc.
15. Payment of Tax by employers
16. Deduction of tax amount from the salary or wages of employees
17. Collecting Agents to maintain an account of collection of tax, etc
18. Employer to keep account of deduction of tax from salary of the employees
19. Payment of tax 1[filling of returns] by enrolled persons 2[and deduction of tax in the case of certain enrolled persons].
19-A. Procedure to file statements, returns and payments through Banks.
20. Appeal to the Joint Commissioner
21. Appeal to Appellate Tribunal.
22. Appeal to the High Court
1[22-A. Revision petition to the High Court
23. Action for default by an enrolled person.
24. Notice under Section 8 or 9
25. Treasury Officer to forward quadruplicate copies of Challans to the Government Computer Centre.
26. Shifting of place of work.
27. Service of notices
28-A. Fee for clarification of rate of tax.-
29. refund of tax.
30. Offences and composition of offences
31. Definitions
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46
47.
48.
49.
50.
51.
52.
53.
54.
55.
56.
57.
58.
59.
60.
61.
62.
63.
64.
65.
66.
67.
68.
69.
70.
71.
72.
73.
74.
75.
76.
77.
78.
79.
80.
81.
82.
83.
84.
85.
86.
87.
88.
89.
90.
91.
92.
93
94.
95.
96.
97.
98.
99.
100
 
     
293784 Times Visited