Bare Act
The Manipur Professions, Trades, Callings and Employments Taxation Act, 1981
Tax198128 sections
This Act imposes a tax on individuals in Manipur who engage in professions, trades, or employment. It applies to anyone carrying on business or working within the state, regardless of whether they are self-employed or employed by others. The tax is calculated based on a person's total gross income from these activities, though the maximum amount payable in any year is capped at Rs. 250. The tax is usually deducted at the source or paid in advance. Notably, the law does not apply to members of the Indian armed forces. The specific rates are outlined in a schedule attached to the legislation.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Liability to tax
- 4. Rate of tax
- 5. Act not to apply to certain persons
- 6. Taxing authorities and their appointment
- 7. Submission of returns
- 8. Assessment
- 9. Assessment of escaped tax
- 10. Rectification of mistakes
- 11. Deduction of tax at source
- 12. Requisition for deduction of tax
- 13. Indemnity
- 15. Appeals
- 16. Revision
- 17. Delegation of powers
- 18. Notice of Demand
- 19. Dues when payable
- 20. Mode of recovery
- 21. Refund
- 22. Failure to furnish return etc
- 23. Powers to take evidence on oath etc
- 24. Information to be furnished by the principal officer
- 25. Suits in Civil Courts to be barred
- 26. Computing the period of limitation
- 27. Place of assessment
- 28. Power to make rules
- Schedule. The Schedule
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