Jammu and Kashmir Professions, Trades, Callings and Employment Tax Act, 2005
Bare Act · 2005
- Act number
- 9 of 2005
- Enacted
- 9 May 2005
- Contents
- 23 sections
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Contents
- 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 (preview)
- Section 7 – Registration (preview)
- Section 8 – Consequences of failure to deduct or to pay tax (preview)
- Section 9 – Penalties (preview)
- Section 10 – Recovery of arrears of tax and other sum (preview)
- Section 11 – Power to enforce attendance (preview)
- Section 12 – Power to grant stay of demand (preview)
- Section 13 – Review (preview)
- Section 14 – Appeal, review and revision etc (preview)
- Section 15 – Refunds (preview)
- Section 16 – Bar on civil and criminal suits (preview)
- Section 17 – Tax clearance certificate (preview)
- Section 18 – Self-Employment Promotion Fund (preview)
- Section 19 – Administration of the Fund (preview)
- Section 20 – Laying of report before the Legislature of the Union territory of Jammu and Kashmir (preview)
- Section 21 – Power to remove difficulties (preview)
- Section 22 – Power to amend the Schedule (preview)
- Section 23 – Power to make rules (preview)