The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000 regulates the collection of professional tax within the state of Rajasthan. It applies to individuals engaged in any trade, profession, calling, or employment, specifically excluding casual laborers. Under this law, employers must deduct the tax from employees' salaries and deposit it directly with the government. This legislation matters because it imposes a mandatory annual tax of up to two thousand five hundred rupees on working individuals, requiring registration, enrollment, and regular filings, with strict penalties and interest charges applied to those who fail to comply in a timely manner.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levy of tax and its rate
- 4. Exemption from tax
- 5. Employer's liability to deduct and pay tax on behalf of employees
- 6. Registration and enrolment
- 7. Payment of tax
- 8. Filing of returns
- 9. Assessment of employers
- 10. Self-assessment
- 11. Consequences of failure to deduct or to pay tax
- 12. Penalty for non-payment
- 13. Special provision regarding liability to pay tax in certain cases
- 14. Determination of the disputed question
- 15. Transfer of cases
- 16. Recovery of tax, etc
- 17. Special mode of recovery
- 18. Liability under this Act to be the first charge
- 19. Refund
- 20. Appeal to the appellate authority
- 21. Appeal to the Tax Board
- 22. Revision to the High Court
- 23. Revision by the Commissioner
- 24. Rectification of a mistake and escapement of tax
- 25. Maintenance of accounts by the employer or a person
- 26. offences and penalties
- 27. offences by the companies
- 28. Compounding of offences
- 29. Power to enforce attendance and evidence
- 30. Bar to the proceedings except as provided in the Act
- 31. Indemnity
- 32. Power to delegate
- 33. Power to make rules
PDF: pending for this language.