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    Profession_Tax_Rules
    Section / Rule Number   Content   
     
    1. Short title and commencement.
    2. Definitions.
    3.Application for certificate of registration
    4. Application for certificate of enrolment
    5. Amendment of certificate of registration
    6. Amendment of certificate of enrolment.
    6A. Power of Commissioner to specify mode of furnishing information or making application or petition and disposal thereof
    7. Cancellation of certificate of registration and enrolment
    8. Display of the certificate of registration at place of work
    9. Issue of duplicate copy of a certificate of registration or a certificate of enrolment
    10. The certificate to be furnished by a person to his employer
    10A Special provision for registration and enrolment under Amnesty Scheme
    11. Commissioner’s notice to furnish returns
    12. Payment of Tax and method of furnishing of Returns (New Provisions for annual returns from 2014-15 onwards)
    12A. Maintenance of register in Form XVI.
    12B. Furnishing of Certificate of Compliance from a practising Chartered Accountant, Cost Accountant or Company Secretary
    12C. Selection of employers for electronically transmitting data in the return in Form III and manner in which quarterly returns to be furnished by employers so selected
    12D.Selection of employers for electronically transmitting data in the return in Form III and manner in which annual returns to be furnished by employers so selected
    Rule 13.
    13A.Profession Tax Payment Certificate
    14. Notices for imposition of penalties in certain cases, imposition of interest, initiation of assessment and demand thereof
    14A. Conditions for and procedure of re-opening a deemed assessment case
    14B. (1) The Commissioner shall, under sub-section (2) of section 7A
    15. Proof of Payment, Assessment of Tax payable in cases of non-payment or short payment by enrolled persons as well as by persons failing to get enrolled
    15A Procedure for suo-moto re-opening of a deemed assessment case in order to proceed under sub-section (6B) of section 7
    15B. Necessity of service of order copy along with demand notice
    16. Collecting Agents and matters relating thereto
    16A. Garnishee notice
    17. Procedure for issue of Refund Adjustment Order or Refund Payment Order
    18. Intimation about shifting of place of work and actions to be taken thereupon
    19. Appelate authorities, Rules regarding admittance and disposal of appeal petitions
    20. Revision authorities, Rules regarding admittance and disposal of revision petitions Procedure of filing a revision petition and procedure of disposal thereof
    21. Procedure for filing an appeal or revision petition
    22. A petition of appeal or revision not in conformity with the rules relating thereto may be summarily rejected
    23. Procedure for and restrictions on rectification of mistakes
    24. Notice to be served before passing any order in appeal or in revision or by way of rectification of any mistake
    25. Method and modes of servicing of notices
    26. Amounts of fees
    27. Furnishing copy of order mandatory
    28. All searches and seizures to be made in accordance with the provisions of the Code of Criminal Procedure, 1973
    29. Assistance of police officers
     
         
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