| 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 |