The MIZORAM PROFESSIONS TRADES, CALLINGS AND EMPLOYMENTS TAXATION ACT, 1995
mizoram · 1995
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1Salary and wage earners where the total gross Amount of tax per annum (1) Does not exceed Rs
- S. 2Section 2 defines key terms used in the Mizoram Professions Trades, Callings, and Employments Taxation Act, 1995.
- S. 3Section 3 imposes a tax on individuals carrying on trades, professions, or employments within Mizoram from a notified date.
- S. 4(i) Estate Agents or Rs
- S. 5Section 5 determines tax based on income or standing in profession, trade, calling, or employment, except for Armed Forces members and Co-operative Societies.
- S. 6Section 6 establishes various classes of Taxing Authorities in Mizoram for tax collection purposes.
- S. 7Section 7 mandates tax-liable persons to submit returns to the assessing authority, with exemptions for those taxed under section 12.
- S. 8Section 8 outlines the assessment process for determining tax based on returns and evidence provided by the taxpayer.
- S. 9ASSESSMENT OF ESCAPED TAX
- S. 10RECTIFICATION OF MISTAKES
- S. 11Section 11 mandates tax deduction at source for employed individuals by their respective principal officers and outlines penalties for non-compliance.
- S. 12The assessing authority can ask a principal officer to deduct tax or penalties from payments to individuals.
- S. 13Section 13 provides indemnity to the principal officer for tax deductions or payments made under the Act.
- S. 14Section 14 allows aggrieved parties to appeal assessment or penalty orders to the Appellate Assistant Commissioner within 60 days, with possible extensions.
- S. 15Section 15 allows the Commissioner to revise or amend tax orders after reviewing records and providing a hearing.
- S. 16Section 16 allows the Commissioner to delegate taxing powers under section 15 to officers of Deputy Commissioner rank or higher.
- S. 17Section 17 mandates the assessing authority to issue a demand notice specifying the tax or penalty amount due.
- S. 18DUES WHEN PAYABLE : (1) The Tax or penalty under this Act shall be paid in the manner hereinafter provided
- S. 19Section 19 outlines the recovery process for unpaid taxes or dues under the Act, including penalties and land revenue treatment.
- S. 20Section 20 allows for refunds of overpaid taxes or penalties within ninety days after assessment or appeal.
- S. 21FAILURE TO MAKE RETURNS, ETC
- S. 22POWER TO COMPEL ATTENDANCE ETC
- S. 23Section 23 mandates the principal officer to provide the assessing authority with the names and addresses of all employees.
- S. 24Section 24 prevents civil suits against assessments under the Act and protects government officers from prosecution for actions taken in good faith.
- S. 25Section 25 excludes the day of order issuance and time to obtain a copy from the limitation period for appeals or revisions.
- S. 26Section 26 determines that tax assessment for individuals under the Act is based on the area where they conduct their trade, profession, or employment.
- S. 27The State Government can exempt individuals or groups from paying tax under this Act, with conditions.
- S. 28POWER TO MAKE RULES; (1) The State Government may make rules for carrying out the provisions of this Act
- S. 29Repeals old regulations and preserves actions taken under them, now governed by this Act's sections.
- S. 1995The section outlines the application of the Act to Mizoram, excluding certain autonomous districts, and its effective date.