Vidhi Codex

TRIPURA PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS TAXATION ACT, 1976

The Tripura Professions, Trades, Callings and Employments Taxation Act, 1976

Tax197631 sections8 chapters

This Act mandates the levy and collection of a tax on income earned from any profession, trade, calling, or employment within the State of Tripura. It applies to salaried employees, self-employed professionals, companies, and business entities operating in the state, while explicitly exempting members of the Indian armed forces. Employers are responsible for deducting tax at source from employee wages and remitting it to the government treasury, whereas other individuals must pay advance tax directly based on prescribed income slabs. This law matters because it creates a key revenue stream for the state government to fund civic services and public infrastructure.

Start reading →Read full ActSections

Chapter I Preliminary →

  1. 1Short title, extent, and commencement.
  2. 2Definitions.

Chapter II Liability to and charge of tax →

  1. 3Liability to tax.
  2. 4Rates of tax.
  3. 5Act not to apply in certain cases.

Chapter III Taxing authorities →

  1. 6Taxing authorities and their appointment.

Chapter IV Assessment →

  1. 7Returns.
  2. 8Assessment.
  3. 9Assessment of escaped tax.
  4. 10Rectification of mistakes.
  5. 11Deduction of tax at source.
  6. 12Requisition for deduction of tax.
  7. 13Indemnity.
  8. 14Payment of advance tax in cases not covered by S. 11.

Chapter V Appeals →

  1. 15Appeals.
  2. 16Revision.
  3. 17Delegation of powers.

Chapter VI Demand, payment and recovery →

  1. 18Notice of demand.
  2. 19Dues when payable.
  3. 20Mode of recovery.
  4. 21Refunds.

Chapter VII Offence and penalties →

  1. 22Failure to make returns, etc.

Chapter VII Miscellaneous →

  1. 23Power to compel attendance on oath etc.
  2. 24Information to be furnished by the principal officer.
  3. 25Suits in civil courts to be barred.
  4. 26Computing the period of limitation.
  5. 27Place of assessment.
  6. 28Power to make rules.
  7. 29Repeal and savings.

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