The JAMMU AND KASHMIR PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENT TAX ACT, 2005
jammu-and-kashmir · 2005
- S. 1Clause (p) substituted by S
- S. 2Now Official Gazette
- S. 3Levy of tax
- S. 4Taxation authorities and their jurisdiction
- S. 5Employer’s liability to deduct and pay tax on behalf of employees
- S. 6Deposit of tax
- S. 7Registration
- S. 8Consequences of failure to deduct or to pay tax
- S. 9Penalties
- S. 10Recovery of arrears of tax and other sum
- S. 11Power to enforce attendance
- S. 12Power to grant stay of demand
- S. 13Review
- S. 14Appeal, review and revision etc
- S. 15Refunds
- S. 16Bar on civil and criminal suits
- S. 17Tax clearance certificate
- S. 18Self-Employment Promotion Fund
- S. 19Administration of the Fund
- S. 20Laying of report before the 1[Legislature of the Union territory of Jammu and Kashmir]
- S. 21Power to remove difficulties
- S. 22Power to amend the Schedule
- S. 23Power to make rules