Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
Bare Act · 1975
- Act number
- 16 of 1975
- Enacted
- 10 June 1975
- Contents
- 41 sections
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Contents
- Section 1 – Short title, extent, commencement and duration
- Section 2 – Definitions
- Section 3 – Levy and charge of tax
- Section 4 – Employer's Liability to deduct and pay tax on behalf of employees
- Section 4A – Restricted liability to pay tax
- Section 4B – Liability to deduct and pay tax in certain cases (preview)
- Section 4C – Collection and payment towards tax (preview)
- Section 5 – Registration and Enrolment (preview)
- Section 6 – Returns (preview)
- Section 7 – Assessment and collection of tax (preview)
- Section 7A – Application of provisions of section 22 of Maharashtra Value Added Tax Act, 2002 and certain.provisions of rules made thereunder (preview)
- Section 8 – Payment of tax (preview)
- Section 9 – Consequences of failure to deduct or to pay tax (preview)
- Section 10 – Penalty for non-payment of tax (preview)
- Section 10A – Special provision regarding liability to pay tax in certain cases (preview)
- Section 11 – Recovery of tax (preview)
- Section 11A – Special powers of Profession Tax Authority for recovery of tax as arrears of land revenue (preview)
- Section 12 – Authorities for implementation of the Act (preview)
- Section 12A – Determination of certain disputed questions (preview)
- Section 13 – Appeal (preview)
- Section 14 – Revision (preview)
- Section 15 – Rectification of mistakes (preview)
- Section 16 – Accounts (preview)
- Section 17 – Special mode of recovery (preview)
- Section 18 – Production and inspection of accounts and documents and search of premises (preview)
- Section 19 – Refund of excess payment (preview)
- Section 19A – Interest on amount of refund (preview)
- Section 19B – Interest on delayed refund (preview)
- Section 20 – Offences and Penalties (preview)
- Section 21 – Offences by companies (preview)
- Section 22 – Power to transfer proceedings (preview)
- Section 23 – Compounding of Offences (preview)
- Section 24 – Powers to enforce attendance etc (preview)
- Section 25 – Bar to proceedings (preview)
- Section 26 – Power to delegate (preview)
- Section 26A – Power to collect statistics (preview)
- Section 27 – Power to make rules (preview)
- Section 27A – Exemption (preview)
- Section 28 – Amendment of certain enactments (preview)
- Section 29 – Grants to local authorities for loss of revenue (preview)
- Section 30 – Amounts to be paid into the Fund established under the Maharashtra Employment Guarantee Act, 1977 (preview)