Vidhi Codex

Bare Act

The Sikkim Tax on Professions, Trades, Callings and Employments Act, 2006

Tax200635 sections

The Sikkim Tax on Professions, Trades, Callings and Employments Act, 2006, establishes a framework for the State Government to levy and collect taxes from individuals engaged in various professions, trades, and employments within Sikkim. It mandates that employers deduct this tax from their employees' salaries, while self-employed professionals must enroll and pay directly. The Act empowers the Commissioner of Profession Tax to oversee registration, assessment, and recovery processes. For the ordinary citizen, this legislation ensures that those earning income through professional activities contribute to the state's revenue, with specific rates determined by the nature of the profession and income levels.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Authorities for implementation of the Act
  4. 4. Levy and charge of tax
  5. 5. Power to amend the Schedule
  6. 6. Liability of employer to deduct and pay tax on behalf of the employees
  7. 7. Registration and enrolment
  8. 8. Information to be furnished by the registered employers regarding changes in respect of profession, trade, calling or employment
  9. 9. Returns
  10. 10. Assessment of employers
  11. 11. Assessment of other persons
  12. 12. Audit
  13. 13. Payment of tax
  14. 14. Consequences of failure to deduct or pay tax
  15. 15. Penalty for non-payment of tax
  16. 16. Recovery of tax, penalty, interest and fee
  17. 17. Appeal
  18. 18. Revision
  19. 19. Rectification of mistakes
  20. 20. Accounts
  21. 21. Special mode of recovery
  22. 22. Production and inspection of accounts and documents and search of premises
  23. 23. Refund of excess payment
  24. 24. Offences and penalties
  25. 25. Offences by Companies
  26. 26. Power to transfer proceedings
  27. 27. Compounding of offences
  28. 28. Power to enforce attendance, etc.
  29. 29. Power to call for information from any person
  30. 30. Bar to proceedings
  31. 31. Power to delegate
  32. 32. Clearance certificate
  33. 33. Exemption
  34. 34. Power to make rules
  35. Schedule. SCHEDULE

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