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