The Telangana Tax on Professions, Trades, Callings and Employments Act, 1987
The Telangana Tax on Professions, Trades, Callings and Employments Act, 1987
This Act regulates the levy and collection of a dedicated profession tax in the state of Telangana. It applies to individuals, businesses, and employers engaged in any profession, trade, calling, or employment within the state, requiring salaried employees to have their tax deducted by employers and self-employed professionals to enroll and pay on their own. This legislation matters because it secures crucial public revenue for state development while setting strict legal guidelines for registration, annual filings, assessments, and penalties for failure to pay. Additionally, the law outlines processes for tax recovery and formal appeals to ensure accountability, administrative oversight, and fairness.
- 1. Short title, extent and commencement.
- 2. Definitions.
- 3. Appointment of a Commissioner and other officers.
- 4. Levy and charge of tax.
- 5. Employer's liability to deduct and pay tax on behalf of employees.
- 5A. Licensing Turf Club’s liability to collect and pay tax on behalf of the licensed persons.
- 5B. ...
- 6. Registration and enrolment.
- 7. Returns.
- 8. Assessment of an assessee.
- 9. Assessment of escaped or under assessed tax.
- 10. Payment of tax by certain assesses.
- 11. Consequences of failure to deduct or to pay tax.
- 12. Penalty for non-payment of tax.
- 13. Recovery of tax etc.
- 14. Appointment of collecting agents.
- 15. Appeals.
- 16. Revision.
- 17. Accounts.
- 18. Special mode.
- 18A. Special powers of Deputy Commissioner under the Revenue Recovery Act.
- 19. Recovery of tax where trade, calling etc., of employee is transferred.
- 20. Production and inspection of accounts and documents and search of premises.
- 21. Refund of excess.
- 22. Offences and penalties.
- 23. Offences by Companies.
- 24. Power to transfer proceedings.
- 25. Compounding of offences.
- 26. Power to enforce attendance, etc.
- 27. Bar of jurisdiction of courts.
- 28. Protection of acts done in good faith.
- 29. Power to delegate.
- 30. Power to make rules.
- 30A. Clarification and Advance Rulings.
- 31. Power to exempt.
- 32. Local authorities not to levy profession tax.
- 33. Amendment of certain enactments.
- 34. Cesses not be levied in certain cases.
- 35. Grant to local authorities for loss of revenue.
- 36. Power to remove difficulties.
- 37. Power to amend First Schedule.
PDF: pending for this language.