Vidhi Codex

Bare Act

The Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011

Tax201137 sections

This Act imposes a tax on individuals and entities engaged in various professions, trades, callings, and employments within the state of Jharkhand. It applies to a broad spectrum of people, including salaried employees, self-employed individuals, and employers, as well as various organizations like companies, firms, and local authorities. The legislation aims to generate revenue for the state government by taxing the income or earnings derived from these professional activities, ensuring that those who benefit from their work contribute to the state's financial resources and public services.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Levy and collection of tax
  4. 4. Registration and Enrolment
  5. 5. Registration
  6. 6. Returns
  7. 7. Assessment of tax
  8. 8. Penalty for non-payment
  9. 9. Appeals
  10. 10. Recovery of tax
  11. 11. Consequences of failure to deduct or to pay tax
  12. 12. Assessment of tax of person who has not furnished return
  13. 13. Rectification of mistake
  14. 14. Payment of tax
  15. 15. Interest
  16. 16. Tax to be realised by deduction
  17. 17. Refund
  18. 18. Rectification of mistakes
  19. 19. Revision
  20. 20. Power to take evidence on oath etc.
  21. 21. Offences and penalties
  22. 22. Recovery of tax
  23. 23. Refunds
  24. 24. Offences and penalties
  25. 25. Rectification of mistakes
  26. 26. Rounding off of tax, etc
  27. 27. Service of notice
  28. 28. Appearance before any authority
  29. 29. Power to call for information and evidence
  30. 30. Bar of suit in Civil Court
  31. 31. Appeal
  32. 32. Repeal and savings
  33. 33. Validation and Exemption
  34. 34. Power to amend
  35. 35. Power to remove difficulties
  36. 37. Repeal and Saving
  37. Schedule. Schedule

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