P.Tax Deduction

'P.tax registered'........???????means?

yes, the company has to get registered with P tax, deduct p tax of employees and pay to department, and submit returns.

ENALTIES

The Profession Tax Act provides for imposition of penalty in different cases.

Some of such cases are: -

• Wilful failure to apply for registration/enrolment within time.

• Deliberately giving false information in the application for registration/enrolment.

• Failure to pay tax within time.

• Failure to file return within time.

• Failure to pay tax within time fixed in a notice of demand.

• Wilful failure to maintain books of accounts and records.

PROSECUTION

In respect of certain offences, the law on Profession Tax in West Bengal provides for prosecution. Such offences are:

• Failure to furnish return by a registered employer.

• Failure to pay tax by an enrolled person.

• Furnishing incorrect information in a return.

• Furnishing incorrect information in an appendage in Form IX.

• Failure to produce and explain records and books of accounts for inspection as required by an authority under the law.

• Negligence or refusal to provide information as required under the law.

Such offences are cognizable and bailable. They are punishable with simple imprisonment or fine or both.