Vidhi Codex

THE KERALA TAX ON EMPLOYMENT ACT, 1976

The Kerala Tax on Employment Act 1976

Labour197633 sections

The Kerala Tax on Employment Act, 1976 imposes a half-yearly tax on individuals who practice a profession, art, or trade, or conduct business within the state of Kerala. This includes self-employed individuals and those holding appointments, regardless of whether they are employees or employers. The tax is based on the person's aggregate income and is collected by appointed assessing authorities. The legislation aims to generate revenue for the state government by taxing those who earn income through employment or business activities within Kerala's borders.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement.
  3. 2. Definitions.
  4. 3. Authorities.
  5. 4. Charge of tax.
  6. 5. Requisition on employers or their representatives to furnish list.
  7. 6. Returns.
  8. 7. Return after due date and amendment of return.
  9. 8. Assessment.
  10. 9. Power to assess in case of escape from assessment.
  11. 10. Notice of demand.
  12. 11. Recovery of tax.
  13. 12. Mode of recovery.
  14. 13. Appeals.
  15. 14. Reference to District Court.
  16. 15. Powers of revision of the District Collector.
  17. 16. Rectificaiton of mistakes.
  18. 17. Power to take evidence on oath, etc.
  19. 18. Refunds.
  20. 19. Limitation of claims for refund.
  21. 20. Prosecutions.
  22. 21. Offences by companies.
  23. 22. Manner of service of notice.
  24. 23. Liability of agents of companies, firms, associations, etc., to tax on employment.
  25. 24. Statements, returns, etc., to be confidential.
  26. 25. Computation of periods of limitation.
  27. 26. Bar of jurisdiction.
  28. 27. Power of assessing authority, etc., to call for information from local authorities.
  29. 28. Removal of difficulties.
  30. 29. Power to make rules.
  31. 30. Establishment of Housing Fund and its utilisation.
  32. 31. Repeal.
  33. Schedule. Schedule

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