WORKS CONTRACTS (RE-ENACTED) ACT, 1989.

ACTS DETAILS SECTION-WISE

WORKS CONTRACT TAX ACT (1989)

1. INTRODUCTION

2. SHORT TITLE EXTENT AND COMMENCEMENT

3. INCIDENCE AND LEVY OF TAX

4. LIABILITY OF DEALER

5. TAX PAYABLE BY DEALER

6. LEVY OF TAX

7. JOINT AND SEVERAL LIABILITIES OF PRINCIPAL AND AGENT

8. REGISTRATIONS

9. AUTHORITIES UNDER BOMBAY SALES ACT EMPOWERED TO ASSESS, REASSESS ETC. TAX UNDER THIS ACT

10. CERTAIN SALES NOT TO BE LIABLE TO TAX

11. POWER TO MAKE RULES

12. POWER TO REMOVE DIFFICULTY

13. TRANSITIONAL AND SPECIAL PROVISIONS

14. NON-LEVY OF TAX IN RESPECT OF CERTAIN WORKS CONTRACTS

15. PERSON NOT LIABLE TO PAY TAX UNDER REPEALED ACT SHALL NOT BE LIABLE TO PAY TAX DURING SPECIFIED PERIOD

16. REFUND OF TAX OR EXCESS TAX PAID UNDER REPEALED ACT

17. FILING OF FRESH CONSOLIDATED RETURN

18. COMPUTATION OF PERIOD OF LIMITATION FOR ASSESSMENT

19. ORDER OF ASSESSMENT

20. COMPOSITION OF TAX FOR SPECIFIED PERIOD

21. VALIDITY AND EFFECTIVENESS OF REGISTRATION CERTIFICATE

22. PERSON NOT LIABLE FOR CONVICTION UNDER CERTAIN CIRCUMSTANCES

RATE SCHEDULE