Telangana Tax on Professions, Trades, Callings and Employments Act, 1987.

The Telangana Tax on Professions, Trades, Callings and Employments Act, 1987.

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Act ID:	198722
Act Number:	22
Enactment Date:	1987-04-16
Act Year:	1987
Short Title:	The Telangana Tax on Professions, Trades, Callings and Employments Act, 1987.
Long Title:	An Act to provide for the levy and collection of a Tax on Professions, Trades, Callings and Employments.
Department:	Department of Municipal Administration and Urban Development
Type:	STATE
Location:	Telangana

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Section 1. Short title, extent and commencement.
Section 2. Definitions.
Section 3. Appointment of a Commissioner and other officers.
Section 4. Levy and charge of tax.
Section 5. Employer's liability to deduct and pay tax on behalf of employees.
Section 5A. Licensing Turf Club’s liability to collect and pay tax on behalf of the licensed persons.
Section 5B. ...
Section 6. Registration and enrolment.
Section 7. Returns.
Section 8. Assessment of an assessee.
Section 9. Assessment of escaped or under assessed tax.
Section 10. Payment of tax by certain assesses.
Section 11. Consequences of failure to deduct or to pay tax.
Section 12. Penalty for non-payment of tax.
Section 13. Recovery of tax etc.
Section 14. Appointment of collecting agents.
Section 15. Appeals.
Section 16. Revision.
Section 17. Accounts.
Section 18. Special mode.
Section 18A. Special powers of Deputy Commissioner under the Revenue Recovery Act.
Section 19. Recovery of tax where trade, calling etc., of employee is transferred.
Section 20. Production and inspection of accounts and documents and search of premises.
Section 21. Refund of excess.
Section 22. Offences and penalties.
Section 23. Offences by Companies.
Section 24. Power to transfer proceedings.
Section 25. Compounding of offences.
Section 26. Power to enforce attendance, etc.
Section 27. Bar of jurisdiction of courts.
Section 28. Protection of acts done in good faith.
Section 29. Power to delegate.
Section 30. Power to make rules.
Section 30A. Clarification and Advance Rulings.
Section 31. Power to exempt.
Section 32. Local authorities not to levy profession tax.
Section 33. Amendment of certain enactments.
Section 34. Cesses not be levied in certain cases.
Section 35. Grant to local authorities for loss of revenue.
Section 36. Power to remove difficulties.
Section 37. Power to amend First Schedule.