The ASSAM PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS TAXATION (AMENDMENT) ACT, 1952
assam · 1952
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- S. 1The Assam Professions, Trades, Callings and Employments Taxation (Amendment) Act, 1952, immediately takes effect with the same extent as the original Act.
- S. 2(I) In section 2 of the principal Act, the following :;
- S. 3For section 6 of the principal Act, the following of aection 6 shall be substituted, namely:- of Assam Act VI of 1947
- S. 4The section allows the Assam authority to grant additional time for returns or compliance in reassessment cases.
- S. 5Section 5 amends the principal Act by inserting new sections to address taxation issues for professions, trades, callings, and employments in Assam.
- S. 6Section amends the principal Act to replace certain words and adds a new subsection for penalties on Principal Officers for tax non-deduction or payment.
- S. 8Section amends the principal Act by substituting a new clause in section 10 of the Assam Professions, Trades, Callings and Employments Taxation Act.
- S. 8B(I) The authority which made an assessment or of mistakea
- S. 9Section 10 grants the Commissioner power to revise any order under the Act after application or on own motion, ensuring due process.
- S. 9AThe assessing authority may require a principal for deduc- tion of tax
- S. 9BSection indemnifies the principal officer for tax deductions or payments made under the Act.
- S. 10Amends section 13 of the Assam Professions, Trades, Callings and Employments Taxation Act to substitute new provisions.
- S. 12Section 12 amends the principal Act by inserting new sections related to prosecution for violations.
- S. 17ANo suit shall be brought in any civil court to s u1ts or Glther
- S. 17BThe section excludes the day of order issuance and time to obtain a copy from the limitation period for filing an appeal or revision.
- S. 1947Mode of "13