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    Profession_Tax_Act
    Section / Rule Number   Content   
     
    1. Short title, extent and commencement
    2.Definitions
    3.Levy and Charge of Tax
    4. Employer's liability to deduct and pay tax on behalf of employees
    5.Registration and enrolment
    6 Returns
    7 Assessment and collection of tax
    7A. Application of provisions of section 22 of Maharashtra Value Added Tax Act, 2002 and certain Provisions of Rules made thereunder
    8.Payment of Tax
    9. Consequences of failure to deduct or to pay tax
    10.Penalty for non-payment of tax
    10A. Special provision regarding liability to pay tax in certain cases
    11. Recovery of tax, etc.
    11A. Special powers of Profession Tax Authorities for recovery of tax as arrears of land revenue
    12. Authorities for implementation of the Act
    12A. Determination of certain disputed questions
    13. Appeal
    14. Revision
    15. Rectification of mistakes
    16. Accounts
    17. Special mode of recovery
    18. Production and inspection of accounts and documents and search of premises
    19. Refunds of excess payments
    19A. Interest on amount of refund
    19B.Interest on delayed refund
    20. Offences and penalties
    21. Offences by companies
    22. Power to transfer proceedings
    23. Compounding of offences
    24. Powers to enforce attendance, etc
    25. Bar to proceedings
    26. Power to delegate
    27. Power to make rules
    27A. Exemptions
    28. Amendment of certain enactments
    29. Grants to local authorities for loss of revenue
    30. Establishment of a Fund and utilisation of the Fund for Employment Guarantee Scheme of State Government
    Schedule I
    4A. Restricted liability to pay tax
    4B. Liability to deduct and pay tax in certain cases
    4C. Collection and payment towards tax.
    		 
         
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