The Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011
jharkhand · 2012
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1ti~'<1
- S. 2Definitions -(1) lo this Act, unless the context otherwise requires, - (a) "Appellate Authority'' means the appellate a
- S. 3""" q)'f '3G"
- S. 4Section 4 directs that taxes collected under the Act be deposited into a Welfare Fund for the welfare of scheduled tribes, castes, and weaker sections.
- S. 5Section 5 mandates employers to deduct and remit tax from employees' salaries before payment.
- S. 6Section 6 mandates quarterly tax payments by employers for professionals, trades, and employments, with specific deadlines based on enrollment dates.
- S. 7f
- S. 8Section 8 mandates registered assessees to submit tax returns and pay due taxes, with penalties for late submission.
- S. 9Section 9 allows the authority to accept or assess tax based on assessee's return if deemed correct or conduct further assessment if incomplete.
- S. 10Section 10 allows reassessment of escaped or under-assessed tax and re-assessment following audit observations within four years.
- S. 11Section 11 outlines the imposition and collection of taxes on professions, trades, callings, and employments in Jharkhand.
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- S. 14Section 14 of the Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011 outlines the procedure for the assessment and collection of taxes.
- S. 15Section 15 outlines penalties and interest for non-payment of tax under the Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011.
- S. 16Section 16 mandates the maintenance of adequate business records and allows penalties for non-compliance, with a right to appeal and revision.
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- S. 18Recovery of tax where trade, calling etc
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- S. 22Section 22 holds company officers liable for corporate offenses, with exceptions for due diligence.
- S. 23Section 23 allows the Commissioner to transfer tax proceedings to another officer after hearing the involved parties.
- S. 24Section 24 allows authorities to let offenders pay a fine to settle tax offenses, and grants commissioners powers to enforce attendance and document production.
- S. 25i5Jlti
- S. 26"l
- S. 27Section 27 protects officials acting in good faith from legal actions under the Act.
- S. 28Section 28 allows the Commissioner to delegate powers under the Act to a subordinate authority.
- S. 30~ S,j)~qjJ
- S. 31Pt<
- S. 32Repeal and savings:- (1) Section 177
- S. 33Section 33 allows the government to address and resolve any difficulties in implementing the Act by making necessary provisions.
- S. 34Section 34 allows the State Government to exempt certain individuals or employers from the Act's provisions based on public interest or specific circumstances.
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- S. 177178, 179 iils!T 3P\'itll<i ~ 'fl"!'( q I fl?! <J5 I ~