Laws-12663

1.Short title and commencement 2.Definitions 3.Grant of certificate of registration 4.Grant of Certificate of enrollment 4A. Providing Permanent Account Number or Tax Deduction and Collection Account No 5.Amendment of certificate of registration 6.Amendment of certificate of enrollment 7.Cancellation of certificate 8.Exhibition of certificate 9.Issue of duplicate copy of certificate 9A.Certificate to be furnished by an employee to his employer 10.Commissioner to give a public notice 11.Returns and payment of tax by employers 11A.Special provisions for returns to be furnished by the employer for the first year in which he is granted Registration Certificate 11B.Special Provisions for last return in certain cases 11C.Payment of tax otherwise than in accordance with return 11D.Notice for payment of tax not paid according to return 11E. E-Return presume to be true return 12.Notice under sections 5(6), 6(3) 12A.Notice under Section 7 13.Notice under section 5(5) 14.Order of assessment 15.Notice of demand under section 7(7) etc 17.Deduction of tax amount from the salary or wages of employees 19.Employer to keep account of deduction of tax from salary of the employees 19A.Preservation of books of accounts, registers etc 20.Payment of tax by persons other than employers 21.Action for default by an enrolled person 22.Recovery Agent 23.Recovery agent to maintain an account of recovery of tax 24.Shifting of place of work 25.Appeal and Revision 26.Rectification 27.Order sanctioning refund of tax 27A.Order sanctioning interest on refund or delayed refunds and Interest payment order 27B.Intimation of accepting composition money 28.Service of notices 28A.Form of Authority 29.Grant of Copies 30.Fees on application and memorandum of appeal 31.Payment of fees 32.Permanent physical disabilities and Mental retardation for purpose of exemption 70.