• Monday, 27th Mar, 2017

The West Bengal State Tax on Professions, Trades, Callings and Employments ACT, 1979

1. Short title, extent and commencement
2. Definitions
3. Levy and charge of tax
4. Employers' liability to deduct and pay tax on behalf of employees
5. Registration and enrollment
5. (A) Information to be furnished by the registered employers regarding changes in respect of profession, trade, calling or employment
5. (B) Transfer of trade or business
6. Returns
6 (A). Audit of Accounts, etc. and raising of demand in certain cases.
6 (B). Special provision for furnishing return.
6 (C). Profession tax payment certificate.
7. Assessment of employers
7. (A) Assessment in selective cases on the basis of random selection
8. Payment of tax
8. (A) Option to make payment of tax for future period by enrolled person
9. Consequence of failure to deduct or to pay tax
9. (A) Exemption from interest and penalty
10. Penalty for non-payment of tax
11. Recovery of tax, etc.
12. Authorities for the purposes of this Act
12. (A) Bureau
12. (B) Inspection, search and seizure by the Director of Economic Offences Investigation Cell
13. Collecting agent
14. Appeal, revision and rectification of mistakes
15. Accounts
16. Special mode of recovery
17. Production and inspection of accounts and documents and search of place of work, etc.
17. (A) Determination of tax payable by enrolled person
17. (B) Determination of tax payable by person who are not rolled
17. (C) Limitation for determination of tax, etc. payable under section 17A or section 17B
18. Refund
19. Offences and penalties
20. Offences by companies
21. Power to transfer proceedings
22. Compunding of offences
23. Power to enforce attendance, etc
23. (A) Power to call for information from any person
24. Bar to processings
24. (A) Clearance certificate
25. Power to make rules
26. Exemptions

Source: Profession Tax, Last Updated on: 26th Mar, 2017

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