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The Telangana Tax on Professions, Trades, Callings and Employments Act, 1987.

Telangana

An Act to provide for the levy and collection of a Tax on Professions, Trades, Callings and Employments.

Act number
22 of 1987
Department
Municipal Administration and Urban Development
Enacted
16 Apr 1987

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.

41 sections

  1. Section 1Short title, extent and commencement.
  2. Section 2Definitions.
  3. Section 3Appointment of a Commissioner and other officers.
  4. Section 4Levy and charge of tax.
  5. Section 5Employer's liability to deduct and pay tax on behalf of employees.
  6. Section 5ALicensing Turf Club’s liability to collect and pay tax on behalf of the licensed persons.
  7. Section 5B...
  8. Section 6Registration and enrolment.
  9. Section 7Returns.
  10. Section 8Assessment of an assessee.
  11. Section 9Assessment of escaped or under assessed tax.
  12. Section 10Payment of tax by certain assesses.
  13. Section 11Consequences of failure to deduct or to pay tax.
  14. Section 12Penalty for non-payment of tax.
  15. Section 13Recovery of tax etc.
  16. Section 14Appointment of collecting agents.
  17. Section 15Appeals.
  18. Section 16Revision.
  19. Section 17Accounts.
  20. Section 18Special mode.
  21. Section 18ASpecial powers of Deputy Commissioner under the Revenue Recovery Act.
  22. Section 19Recovery of tax where trade, calling etc., of employee is transferred.
  23. Section 20Production and inspection of accounts and documents and search of premises.
  24. Section 21Refund of excess.
  25. Section 22Offences and penalties.
  26. Section 23Offences by Companies.
  27. Section 24Power to transfer proceedings.
  28. Section 25Compounding of offences.
  29. Section 26Power to enforce attendance, etc.
  30. Section 27Bar of jurisdiction of courts.
  31. Section 28Protection of acts done in good faith.
  32. Section 29Power to delegate.
  33. Section 30Power to make rules.
  34. Section 30AClarification and Advance Rulings.
  35. Section 31Power to exempt.
  36. Section 32Local authorities not to levy profession tax.
  37. Section 33Amendment of certain enactments.
  38. Section 34Cesses not be levied in certain cases.
  39. Section 35Grant to local authorities for loss of revenue.
  40. Section 36Power to remove difficulties.
  41. Section 37Power to amend First Schedule.