The ASSAM PROFESSIONS, TRADES, CALLINGS, AND EMPLOYMENTS TAXATION ACT, 1947
assam · 1947
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1(1) This Act may be called the Assam Professions, extent and Trades, Callings and Employments Taxation Act, 1947
- S. 2Exceeds Rs
- S. 3Section 3 imposes a tax on individuals engaged in trades, professions, or employments within Assam from April 1, 1947.
- S. 4Section 4 defines key terms used in the Assam Professions, Trades, Callings, and Employments Taxation Act, 1947.
- S. 5The tax payable by any person under this Act shall tion of tax
- S. 7Section 7 mandates tax-liable individuals to submit returns to the assessing authority, with exemptions for those taxed under section 9.
- S. 8Section 8 outlines the process for assessing and determining tax liability under the Assam Professions, Trades, Callings, and Employments Taxation Act, 1947.
- S. 8B( 1) The authority which· made an assessment or of mistakes
- S. 9(1) The tax payable under this Act by any person tax at sour- in the employment of any Government, local authority, cc
- S. 11Section 11 mandates the assessing authority to issue a demand notice in prescribed form for any tax or penalty due under the Act.
- S. 12(1) The tax or penalty payable under this Act shall be paid in the manner hereinafter provided
- S. 15Section 15 penalizes failure to submit required returns, false reporting, non-compliance, tax evasion, and concealment with imprisonment and fines.
- S. 16(1) The assessing authority ~ay, by a w~itten
- S. 18Any person liable to pay tax under this Act shall assessment
- S. 19The State2 Government may, subject to the condi-
- S. 117Section 117 allows the assessing authority to request employment details from various entities, and prohibits civil suits against assessments made under this Act.