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