Vidhi Codex

Bare Act

The Tripura Professions Trades, Callings and Employments Taxation Act, I997

Tax28 sections

This Act imposes a tax on various professions, trades, callings, and employments throughout the state of Tripura. It applies to individuals, businesses, and corporations engaged in these activities, excluding casual wage earners. The tax is collected by the state government, and employers are typically required to deduct the amount from their employees' salaries before payment. The specific rates and classes of persons subject to the tax are outlined in a schedule, which the government can adjust through notifications. This legislation allows the state to generate revenue from professional and commercial activities within its jurisdiction.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Levy and charges of tax.
  4. 4. Employer’s liability to deduct and pay tax on behalf of employees.
  5. 5. Registration and enrolment
  6. 6. Returns.
  7. 7. Assessment of employers.
  8. 8. Payment of Tax.
  9. 9. Consequences of failure to deduct or to pay tax.
  10. 10. Penalty for non-payment of tax.
  11. 11. Recovery of tax, etc.
  12. 12. Authorities for the purposes of this Act.
  13. 13. Collecting agent.
  14. 14. Appeal, revision and rectification of mistakes.
  15. 15. Accounts.
  16. 16. Special mode of recovery.
  17. 17. Production and inspection of accounts and documents and search of place of work, etc.
  18. 18. Determination of tax payable by employers and/or enrolled persons:
  19. 19. Refund.
  20. 20. Offences and Penalties.
  21. 21. Offence by Companies.
  22. 22. Power to transfer proceedings.
  23. 23. Compounding of offences.
  24. 24. Power to enforce attendance, etc.
  25. 25. Bar to Proceeding.
  26. 26. Power to make rules.
  27. 27. Exemption
  28. 28. Repeals and savings

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