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The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000

Rajasthan
Act number
12 of 2000
Department
Finance Department
Enacted
9 May 2000

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.

33 sections

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