Vidhi Codex

The Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1992

The Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1992

Tax199227 sections

This Act levies professional tax on persons carrying on professions, trades, callings and employment in Tamil Nadu. Employers must register and pay tax on behalf of their employees, and others must enrol. The Act covers assessment, payment and recovery of tax, penalties for not paying, powers of entry, search and seizure, and refunds.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Levy of Tax
  4. 4. TITLE UNREADABLE]
  5. 5. Registration and enrolment
  6. 6. TITLE UNREADABLE]
  7. 7. Assessment of employer
  8. 8. Payment of tax
  9. 9. Consequences of failure to pay tax
  10. 10. Penalty for non-payment of tax
  11. 11. Special provision in certain cases
  12. 12. Recovery of tax
  13. 17. Rectification of error
  14. 21. Powers of entry search and seizure
  15. 22. Refunds
  16. 23. The refund may be made either by cash payment, or, at the option of the person, by deduction of such excess from the amount of tax or interest or penalty, due in respect of any other period.
  17. 24. Offences by companies
  18. 25. Composition of offences
  19. 26. Power to get attendance
  20. 27. Bar of jurisdiction
  21. 28. Protection of action taken in good faith
  22. 28A. Power to amend Schedule
  23. 29. Power to make rules
  24. 30. Exemptions
  25. 31. Provided that such physical disability shall be duly certified by a registered medical practitioner in the service of the State government not below the rank of a Civil Surgeon.
  26. 32. Power to remove difficulties
  27. I. Rates of tax on professions, callings and employments

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