Act 2 of 2012

Preamble

NEED [JHARKHAND ACT 02 of 2012] THE JHARKHAND TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 2011 An Act to provide for the levy of tax on professions, trades, callings and employments in the State of Jharkhand. COR WHEREAS, it is expedient to create a fund for the purpose of the benefit of the State towards welfare of the schedule tribes, schedule castes and weaker section of the State and as such to provide for the levy of tax on professions, trades, callings and employments; BE it enacted by the Legislature of the State of Jharkhand, in the Sixty Two year of the Republic of India as follows :-

Sections

Type to filter. 34 sections.

1. 1Short title, extent and commencement
2. 2Definitions
3. 3Levy and charge of Tax
4. 4Tax to be appropriated into the Welfare Fund
5. 5Employer's liability to deduct and pay tax on behalf of employees
6. 6
7. 7Registration and enrolment
8. 8Returns
9. 9Assessment of an assessee
10. 10Assessment of escaped or under-assessed tax and audit observations
11. 11Consequences of failure to deduct or to pay tax
12. 12
13. 14Appeals
14. 15Revision
15. 16Accounts
16. 17Special mode
17. 18
18. 19
19. 20
20. 21
21. 22Offences by Companies
22. 23
23. 24Compounding of offences
24. 25
25. 26
26. 27
27. 28
28. 29Power to amend Schedule
29. 30
30. 31Powers to make rules
31. 32Repeal and savings
32. 33Validation and Exemption
33. 34
34. 35

Provenance. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/efc35082-5cde-47eb-8c31-03442241aa01.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/e47a82ac-fde0-4ec4-b0a8-940dcf19192f/content).

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Every one of the 34 sections of this Act has its own page. This page is not a substitute for legal advice.