1. Short title, extent and commencement
|
2.Definitions
|
3.Levy and Charge of Tax
|
4. Employer's liability to deduct and pay tax on behalf of employees
|
5.Registration and enrolment
|
6 Returns
|
7A. Application of provisions of section 22 of Maharashtra Value Added Tax Act, 2002 and certain Provisions of Rules made thereunder
|
8.Payment of Tax
|
9. Consequences of failure to deduct or to pay tax
|
10.Penalty for non-payment of tax
|
10A. Special provision regarding liability to pay tax in certain cases
|
11. Recovery of tax, etc.
|
11A. Special powers of Profession Tax Authorities for recovery of tax as arrears of land revenue
|
12. Authorities for implementation of the Act
|
12A. Determination of certain disputed questions
|
13. Appeal
|
14. Revision
|
15. Rectification of mistakes
|
16. Accounts
|
17. Special mode of recovery
|
18. Production and inspection of accounts and documents and search of premises
|
19. Refunds of excess payments
|
19A. Interest on amount of refund
|
19B.Interest on delayed refund
|
20. Offences and penalties
|
21. Offences by companies
|
22. Power to transfer proceedings
|
23. Compounding of offences
|
24. Powers to enforce attendance, etc
|
25. Bar to proceedings
|
26. Power to delegate
|
27. Power to make rules
|
27A. Exemptions
|
28. Amendment of certain enactments
|
29. Grants to local authorities for loss of revenue
|
30. Establishment of a Fund and utilisation of the Fund for Employment Guarantee Scheme of State Government
|
Schedule I
|
7 Assessment and collection of tax
|