Bare Act
The Nagaland Professions, Trades, Calling & Employment Taxation (4th Amendment) Act, 2012
Labour201231 sections
This Act amends the Nagaland Professions, Trades, Calling and Employment Taxation Act of 1968 to clarify definitions and tax collection procedures. It updates the meaning of key terms such as assessing authority, employee, employer, and salary or wages to ensure a broader and more accurate application of the tax. The legislation specifies that a tax on professions and employments shall be levied and collected from October 1, 2011, subject to constitutional provisions. By refining these definitions, the government aims to streamline the assessment process and ensure that all eligible individuals and employers in Nagaland pay the correct profession tax.
- 0. Preamble
- 2. Amendment of Section 2
- 3. Levy and charge of tax
- 4. Deletion of Section 4
- 5. Employer's liability to deduct and pay tax on behalf of employees
- 6. Registered and enrolment
- 7. Taxing authorities
- 8. Returns
- 9. Assessment of an assessee
- 10. Assessment of escaped or under assessed tax
- 11. Deletion of Section 9A
- 12. In the Principal Act, Section 9Ashall be deleted.
- 13. Amendment ofsection 11:-
- 14. Appointment of collecting agent
- 15. Appeals
- 16. Partnership firms
- 17. Revision by Additional Commissioner, Deputy Commissioner and Assistant Commissioner
- 18. Amendment of Section 18
- 19. Payment of tax
- 20. Mode recovery
- 21. Refunds
- 22. Insertion of new Section 20A:
- 23. Amendment of Section 21:
- 24. Information to be furnished by employer
- 25. Insertion of new Section 23A and 23B:-
- 26. Amendment of Section 24
- 27. Insertion of new Section 24A
- 28. Insertion of new Section 28A and 28B
- 28A. Local authorities not to levy profession tax
- 29. Insertion of aprovhion of Section 29
- 30. Amendment of Schedule
PDF: pending for this language.