The rajasthan tax on professions, trades, callings and employments act, 2000
rajasthan · 2000
- S. 1Short title, extent and commencement
- S. 2Definitions
- S. 3Levy of tax and its rate
- S. 4Exemption from tax
- S. 5Employer's liability to deduct and pay tax on behalf of employees
- S. 6Registration and enrolment
- S. 7Payment of tax
- S. 8Filing of returns
- S. 9Assessment of employers
- S. 10Self-assessment
- S. 11Consequences of failure to deduct or to pay tax
- S. 12Penalty for non-payment
- S. 13Special provision regarding liability to pay tax in certain cases
- S. 14Determination of the disputed question
- S. 15Transfer of cases
- S. 16Recovery of tax, etc
- S. 17Special mode of recovery
- S. 18Liability under this Act to be the first charge
- S. 19Refund
- S. 20Appeal to the appellate authority
- S. 21Appeal to the Tax Board
- S. 22Revision to the High Court
- S. 23Revision by the Commissioner
- S. 24Rectification of a mistake and escapement of tax
- S. 25Maintenance of accounts by the employer or a person
- S. 26offences and penalties
- S. 27offences by the companies
- S. 28Compounding of offences
- S. 29Power to enforce attendance and evidence
- S. 30Bar to the proceedings except as provided in the Act
- S. 31Indemnity
- S. 32Power to delegate
- S. 33Power to make rules