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Home›State Acts›The Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011›section 13

section 13

Rectification of mistake

The Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011
Tax201137 sections
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Statutory text

[Verbatim content from supplied page 8] The arrears of tax, penalty, interest or any other amount due under this Act, shall be recoverable as an arrear of land revenue.

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← section 12section 14 →

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Contents

37 matching sections

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