Vidhi Codex

Bare Act

The Dadra and Nagar Haveli and Daman and Diu Union territory Tax on Professions, Trades, Callings and Employments Act, 1976

Tax197618 sections

This Act imposes a tax on various professions, trades, and employments within the Union territory of Dadra and Nagar Haveli and Daman and Diu. It applies to individuals, companies, and other entities engaged in these activities, excluding those earning casual wages. The tax is collected by designated authorities like municipalities and panchayats to fund local self-government bodies. The maximum tax payable by any one person in a year is capped at two thousand five hundred rupees, ensuring a manageable financial burden on residents and businesses operating in the territory.

Start reading →Read full ActSections
  1. 1. Short Title, extent and commencement
  2. 2. Definitions
  3. 3. Levy and charge of tax
  4. 4. Employer's liability to deduct and pay tax on behalf of employees
  5. 5. Registration and enrolment
  6. 6. Returns
  7. 7. Assessment of employers.
  8. 7A. Assessment of other persons.
  9. 8. Payment of tax.
  10. 9. Consequences of failure to deduct or to pay tax.
  11. 10. Penalty for non-payment of tax.
  12. 11. Recovery of tax, etc. as arrears of land revenue or property tax.
  13. 12. Authorities for implementation of the Act.
  14. 20. Offences and penalties
  15. 21. Offences by companies
  16. Amendment to The Gujarat Municipalities Act, 1963. Amendment to The Gujarat Municipalities Act, 1963
  17. Amendment to The Gujarat Panchayats Act, 1993. Amendment to The Gujarat Panchayats Act, 1993
  18. Amendment to The Dadra and Nagar Haveli and Daman and Diu Panchayat Regulation, 2012. Amendment to The Dadra and Nagar Haveli and Daman and Diu Panchayat Regulation, 2012

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