ANDHARA PROFESSION TAX ACTS

INDEX

NO. DISCRIPTION

1. Short title, extent and Commencement

2. Definitions

3. Appointment of a commissioner and other officers

4. Levy and charges of Tax

5. Employer's liability to deduct and pay tax on behalf of employees

6. Registration and enrolment

7. Returns

8. Assessment of an assesses

9. Assessment of escaped or under-assessed tax

10. Payment of tax by certain assesses

11. Consequences of failure to deduct or to pay tax

12. Penalty for non-payment of tax

13. Recovery of tax etc

14. Appointment of collecting agents

15. Appeals

16. Revision

17. Accounts

18. Special mode

19. Recovery of tax where trade, calling etc. of employer is transferred

20. Production and inspection of accounts and documents and search of premises

21. Refund of excess

22. Offences and penalties

23. Offences by Companies

24. Power to transfer proceedings

25. Compounding of offences

26. Powers to enforce attendance etc.

27. Bar of jurisdiction of Courts

28. Protection of acts done in good faith

29. Powers to delegate

30. Powers to make rules

31. Power to exempt

32. Local authorities not to levy profession tax

33. Amendment of certain enactments

34. Cases not to be levied in certain cases

35. Grant to local authorities for loss of revenue

36.. Power to remove difficulties

37. Power to amend First Schedule