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THE JAMMU AND KASHMIR PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENT TAX ACT, 2005

Jammu and Kashmir

An Act to provide for the levy and collection of tax on professions, trades, callings and employment to raise resources for the establishment of a Self Employment Promotion Fund.

Act number
9 of 2005
Department
Finance
Enacted
9 May 2005
In force from
10 May 2005

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

23 sections

  1. Section 1Short title, extent and commencement.
  2. Section 2Definitions.
  3. Section 3Levy of tax.
  4. Section 4Levy of tax.
  5. Section 5Employer’s liability to deduct and pay tax on behalf of employees.
  6. Section 6Deposit of tax.
  7. Section 7Registration.
  8. Section 8Consequences of failure to deduct or to pay tax.
  9. Section 9Penalties.
  10. Section 10Recovery of arrears of tax and other sum.
  11. Section 11Power to enforce attendance.
  12. Section 12Power to grant stay of demand.
  13. Section 13Review.
  14. Section 14Appeal, review and revision etc.
  15. Section 15Refunds.
  16. Section 16Bar on civil and criminal suits.
  17. Section 17Tax clearance certificate.
  18. Section 18Self-Employment Promotion Fund.
  19. Section 19Administration of the Fund.
  20. Section 20Laying of report before the Legislature of the Union territory of Jammu and Kashmir.
  21. Section 21Power to remove difficulties.
  22. Section 22Power to amend the Schedule.
  23. Section 23Power to make rules.