The Nagaland Professions,Trades,Calling & Employment Taxation (4th Amendment) Act,2012
nagaland · 2012
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
- S. 2Section amends definitions in the Nagaland Professions, Trades, Calling & Employment Taxation Act, adding new terms and clarifying existing ones.
- S. 3Section 3 imposes a tax on professions, trades, callings, and employments in Nagaland starting October 2011, except for military personnel serving in the state.
- S. 4Section 4 exempts members of recognized associations and stock exchanges from Nagaland employment tax up to specified annual amounts.
- S. 5Section 5 mandates employers to deduct and pay employment tax from employees' salaries, except for government officers and those covered by other schemes.
- S. 6Section 6 mandates employers and individuals liable for tax under the Act to obtain registration and enrollment certificates from the assessing authority.
- S. 7Section 7 establishes the appointment of a Commissioner and various officers to assist in the administration and enforcement of profession tax in Nagaland.
- S. 7ASection 7A empowers the State Government and Commissioner to issue instructions to officers for implementing the Act, while ensuring clarity on tax rates.
- S. 8Section mandates employers to submit tax returns and pay penalties for late filing without reasonable cause.
- S. 9Assessment of an assessee
- S. 10Section allows reassessment of escaped or under assessed tax within four years, charging it at correct rate.
- S. 11Deletion of Section 9A: In the Principal Act, Section 9Ashall be deleted
- S. 12Section 12 imposes annual taxes on various businesses including lotteries, courier services, mobile phones, and internet services in Nagaland.
- S. 13Section 13 sets tax rates for co-operative societies in Nagaland based on their level and engagement in professions or trades.
- S. 14The section authorizes the Nagaland State Government to appoint a collecting agent to levy and collect taxes under the Act.
- S. 15Appeals (1) Any assessee (nof being an oflcer of the State Governmen: or Ce '-
- S. 16Partnership f m s when engaged in any profession, trades or callings
- S. 17Section 17 allows higher-ranking officials to review and correct erroneous tax orders made by lower-ranking officers if they harm revenue interests.
- S. 18Section amends the penalty clause to include interest in addition to existing penalties.
- S. 19Section 19 amends tax payment dates and methods for enrolled persons in Nagaland Professions, Trades, Calling & Employment Taxation Act.
- S. 19ASection 19A imposes penalties and interest for employers and enrolled persons failing to pay required employment taxes.
- S. 19BSection penalizes enrolled persons or registered employers for late tax payments with a penalty up to 50% of the due amount.
- S. 20Section 20 sets different annual tax rates for employers, shopkeepers, factory occupiers, and other professionals based on employee or worker count.
- S. 20ASection 20A allows the assessing authority to recover tax arrears by requiring third parties to pay the authority directly.
- S. 20BRecovery of tax where trade, calling etc
- S. 21The section allows refunds of overpaid taxes, penalties, interest, and fees, with options for cash or deduction from future dues.
- S. 22Adds new sections 20A and 20B to the Nagaland Professions, Trades, Calling & Employment Taxation Act.
- S. 22ASection 22A holds company officers liable for offenses committed by the company, with exceptions for due diligence.
- S. 22BSection 22B allows the assessing authority to accept a composition fee for certain tax offenses, ending criminal proceedings.
- S. 23Amends Section 21 of the original act to modify taxation rules for professions, trades, callings, and employment in Nagaland.
- S. 23BSection 23B authorizes tax authorities to inspect, search, and seize relevant documents and records from taxed professions or businesses.
- S. 24The section mandates employers to provide the assessing authority with names and addresses of all employees.
- S. 24ASection 24A allows the Commissioner to transfer tax proceedings to another officer after hearing parties, except when both offices are in the same place.
- S. 25Section 25 mandates the assessing authority to direct employers to maintain adequate records and imposes penalties for non-compliance.
- S. 26Section 26 amends Section 24 of the original act to change the taxation rules for professions, trades, callings, and employment in Nagaland.
- S. 27Insertion of new Section 24A
- S. 28Section 28 introduces new sections 28A and 28B to the Nagaland Professions, Trades, Calling & Employment Taxation Act.
- S. 28ASection 28A prohibits local authorities in Nagaland from levying profession tax on any profession, trade, calling, or employment.
- S. 29Section exempts initial rules under the Act from requiring prior publication.
- S. 30Section 30 amends the tax rates and classes of persons taxed in the Schedule of the Nagaland Professions, Trades, Calling & Employment Taxation Act.