Laws-12665

1. Short title and commencement 2. Definitions 3. Grant of certificate of registration 4. Grant of certificate of enrolment 5. Amendment of certificate of registration 6. Amendment of certificate of enrolment 7. Cancellation of certificate 8. Exhibition of certificate 9. Issue of duplicate copy of certificate 10. Certificate to be furnished by an employee to his employer 11. Commissioner to give a public notice 12. Returns and assessment 13. Payment of tax by employers 14. Payment of tax by enrolled persons 15. Deduction of tax amount from the salary or wages of employees 16.Notice under sections 6(6), 7(3) and 8(6) 17. Notice under section 6(5) 18. Notice of demand under 8(4) etc 19. Collecting agents to maintain an account of collection of tax, etc. 20. Employer to keep account of deduction of tax from salary of the employees 21. Appeal to the appellate deputy commissioner 22. Revision to the commissioner 23. Action for default by an enrolled person 24.Interest on tax, if failure to deduct or fails to pay the tax 25. Rectification of mistakes 26. Shifting of place of work 27. Service of notices 28. Grant of copies 29. Refund of tax