Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
Bare Act · 2000
- Act number
- 12 of 2000
- Enacted
- 9 May 2000
- Contents
- 33 sections
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Contents
- Section 1 – Short title, extent and commencement
- Section 2 – Definitions
- Section 3 – Levy of tax and its rate
- Section 4 – Exemption from tax
- Section 5 – Employer's liability to deduct and pay tax on behalf of employees
- Section 6 – Registration and enrolment (preview)
- Section 7 – Payment of tax (preview)
- Section 8 – Filing of returns (preview)
- Section 9 – Assessment of employers (preview)
- Section 10 – Self-assessment (preview)
- Section 11 – Consequences of failure to deduct or to pay tax (preview)
- Section 12 – Penalty for non-payment (preview)
- Section 13 – Special provision regarding liability to pay tax in certain cases (preview)
- Section 14 – Determination of the disputed question (preview)
- Section 15 – Transfer of cases (preview)
- Section 16 – Recovery of tax, etc (preview)
- Section 17 – Special mode of recovery (preview)
- Section 18 – Liability under this Act to be the first charge (preview)
- Section 19 – Refund (preview)
- Section 20 – Appeal to the appellate authority (preview)
- Section 21 – Appeal to the Tax Board (preview)
- Section 22 – Revision to the High Court (preview)
- Section 23 – Revision by the Commissioner (preview)
- Section 24 – Rectification of a mistake and escapement of tax (preview)
- Section 25 – Maintenance of accounts by the employer or a person (preview)
- Section 26 – offences and penalties (preview)
- Section 27 – offences by the companies (preview)
- Section 28 – Compounding of offences (preview)
- Section 29 – Power to enforce attendance and evidence (preview)
- Section 30 – Bar to the proceedings except as provided in the Act (preview)
- Section 31 – Indemnity (preview)
- Section 32 – Power to delegate (preview)
- Section 33 – Power to make rules (preview)