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Profession_Tax_Rules
Section / Rule Number   Content   
 
1. Short title and commencement.
2. Definitions.
3.Application for certificate of registration
4. Application for certificate of enrolment
5. Amendment of certificate of registration
6. Amendment of certificate of enrolment.
6A. Power of Commissioner to specify mode of furnishing information or making application or petition and disposal thereof
7. Cancellation of certificate of registration and enrolment
8. Display of the certificate of registration at place of work
9. Issue of duplicate copy of a certificate of registration or a certificate of enrolment
10. The certificate to be furnished by a person to his employer
10A Special provision for registration and enrolment under Amnesty Scheme
11. Commissioner’s notice to furnish returns
12. Payment of Tax and method of furnishing of Returns (New Provisions for annual returns from 2014-15 onwards)
12A. Maintenance of register in Form XVI.
12B. Furnishing of Certificate of Compliance from a practising Chartered Accountant, Cost Accountant or Company Secretary
12C. Selection of employers for electronically transmitting data in the return in Form III and manner in which quarterly returns to be furnished by employers so selected
12D.Selection of employers for electronically transmitting data in the return in Form III and manner in which annual returns to be furnished by employers so selected
Rule 13.
13A.Profession Tax Payment Certificate
14. Notices for imposition of penalties in certain cases, imposition of interest, initiation of assessment and demand thereof
14A. Conditions for and procedure of re-opening a deemed assessment case
14B. (1) The Commissioner shall, under sub-section (2) of section 7A
15. Proof of Payment, Assessment of Tax payable in cases of non-payment or short payment by enrolled persons as well as by persons failing to get enrolled
15A Procedure for suo-moto re-opening of a deemed assessment case in order to proceed under sub-section (6B) of section 7
15B. Necessity of service of order copy along with demand notice
16. Collecting Agents and matters relating thereto
16A. Garnishee notice
17. Procedure for issue of Refund Adjustment Order or Refund Payment Order
18. Intimation about shifting of place of work and actions to be taken thereupon
19. Appelate authorities, Rules regarding admittance and disposal of appeal petitions
20. Revision authorities, Rules regarding admittance and disposal of revision petitions Procedure of filing a revision petition and procedure of disposal thereof
21. Procedure for filing an appeal or revision petition
22. A petition of appeal or revision not in conformity with the rules relating thereto may be summarily rejected
23. Procedure for and restrictions on rectification of mistakes
24. Notice to be served before passing any order in appeal or in revision or by way of rectification of any mistake
25. Method and modes of servicing of notices
26. Amounts of fees
27. Furnishing copy of order mandatory
28. All searches and seizures to be made in accordance with the provisions of the Code of Criminal Procedure, 1973
29. Assistance of police officers