Telangana Tax on Professions, Trades, Callings and Employments Act, 1987
Bare Act · 1987
- Act number
- 22 of 1987
- Enacted
- 16 April 1987
- Contents
- 41 sections
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Contents
- Section 1 – Short title, extent and commencement
- Section 2 – Definitions
- Section 3 – Appointment of a Commissioner and other officers
- Section 4 – Levy and charge of tax
- Section 5 – Employer's liability to deduct and pay tax on behalf of employees
- Section 5A – Licensing Turf Club’s liability to collect and pay tax on behalf of the licensed persons (preview)
- Section 5B – Section 5B (preview)
- Section 6 – Registration and enrolment (preview)
- Section 7 – Returns (preview)
- Section 8 – Assessment of an assessee (preview)
- Section 9 – Assessment of escaped or under assessed tax (preview)
- Section 10 – Payment of tax by certain assesses (preview)
- Section 11 – Consequences of failure to deduct or to pay tax (preview)
- Section 12 – Penalty for non-payment of tax (preview)
- Section 13 – Recovery of tax etc (preview)
- Section 14 – Appointment of collecting agents (preview)
- Section 15 – Appeals (preview)
- Section 16 – Revision (preview)
- Section 17 – Accounts (preview)
- Section 18 – Special mode (preview)
- Section 18A – Special powers of Deputy Commissioner under the Revenue Recovery Act (preview)
- Section 19 – Recovery of tax where trade, calling etc., of employee is transferred (preview)
- Section 20 – Production and inspection of accounts and documents and search of premises (preview)
- Section 21 – Refund of excess (preview)
- Section 22 – Offences and penalties (preview)
- Section 23 – Offences by Companies (preview)
- Section 24 – Power to transfer proceedings (preview)
- Section 25 – Compounding of offences (preview)
- Section 26 – Power to enforce attendance, etc (preview)
- Section 27 – Bar of jurisdiction of courts (preview)
- Section 28 – Protection of acts done in good faith (preview)
- Section 29 – Power to delegate (preview)
- Section 30 – Power to make rules (preview)
- Section 30A – Clarification and Advance Rulings (preview)
- Section 31 – Power to exempt (preview)
- Section 32 – Local authorities not to levy profession tax (preview)
- Section 33 – Amendment of certain enactments (preview)
- Section 34 – Cesses not be levied in certain cases (preview)
- Section 35 – Grant to local authorities for loss of revenue (preview)
- Section 36 – Power to remove difficulties (preview)
- Section 37 – Power to amend First Schedule (preview)