HE MAHARASHTRA STATE TAX ON PROFESSIONS,

TRADES, CALLINGS AND EMPLOYMENTS RULES, 1975.

 

INDEX

RULE NO.

RULE SUBJECT

1

SHORT TITLE AND COMMENCEMENT

2

DEFINITIONS.

3

GRANT OF CERTIFICATE OF REGISTRATION.

4

GRANT OF CERTIFICATE OF ENROLLMENT.

5

AMENDMENT OF CERTIFICATE OF REGISTRATION.

6

AMENDMENT OF CERTIFICATE OF ENROLLMENT.

7

CANCELLATION OF CERTIFICATE.

8

EXHIBITION OF CERTIFICATE.

9

ISSUE OF DUPLICATE COPY OF CERTIFICATE.

9A

CERTIFICATE TO BE FURNISHED BY AN EMPLOYEE TO HIS EMPLOYER

10

COMMISSIONER TO GIVE A PUBLIC NOTICE.

11

RETURNS AND PAYMENT OF TAX BY EMPLOYERS.

11A

SPECIAL PROVISIONS FOR RETURNS TO BE FURNISHED BY THE EMPLOYER FOR THE FIRST YEAR IN WHICH HE IS GRANTED REGISTRATION CERTIFICATE

11B

SPECIAL PROVISIONS FOR LAST RETURN IN CERTAIN CASES

11C

PAYMENT OF TAX OTHERWISE THAN IN ACCORDANCE WITH RETURN

12

NOTICE UNDER SECTIONS 5(6), 6(3) AND 7.

13

NOTICE UNDER SECTION 5(5).

14

ORDER OF ASSESSMENT

15

NOTICE OF DEMAND UNDER SECTION 7(4) ETC.

17

DEDUCTION OF TAX AMOUNT FROM THE SALARY OR WAGES.

19

EMPLOYER TO KEEP ACCOUNT OF DEDUCTION OF TAX FROM

19A

PRESERVATION OF BOOKS OF ACCOUNTS, REGISTERS

20

PAYMENT OF TAX BY PERSONS OTHER THAN EMPLOYERS.

21

ACTION FOR DEFAULT BY AN ENROLLED PERSON.

22

RECOVERY AGENT.

23

RECOVERY AGENT TO MAINTAIN AN ACCOUNT OF RECOVERY.

24

SHIFTING OF PLACE OF WORK.

25

APPEAL AND REVISION.

26

RECTIFICATION.

27

ORDER SANCTIONING REFUND OF TAX.

27A

INTIMATION OF ACCEPTING COMPOSITION MONEY

28

SERVICE OF NOTICES.

28A

FORM OF AUTHORITY

29

GRANT OF COPIES.

30

FEES ON APPLICATION AND MEMORANDUM OF APPEAL.

31

PAYMENT OF FEES.

32

PERMANENT PHYSICALLY DISABILITIES AND MENTAL RETAR