Salary or Wages under purview of Profession Tax
The profession tax payable by an employee is to be deducted by employer from salary and wage payable to the employee as per Profession Tax Act.
Commercial Taxes
There are three units of Central Section, one each at Kolkata, Siliguri and Asansol. Main functions of the Central Section are: Cross verification of purchases and sales, Inspection, search & seizure, Investigation.
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New Professional Tax Slab in West Bengal, 2014
Scheduled Rates of Professions Tax to be recovered by DDO from the salary and wages earners as per the West Bengal State Tax on Professions, Trades, Callings and Employment Act, 1979, (commonly known as Profession Tax Act).
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West Bengal Entertainment-cum-Amusement Tax Act, 1982
An Act to provide for the levy and collection of Luxury-cum-entertainment and amusement tax in West Bengal for raising additional resources for the benefit of the State.
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West Bengal Tax on Entry of Goods into Local Areas Act, 2012
An Act to provide for the levy and collection of taxes on the entry of certain goods into a local area of the State of West Bengal for consumption, use or sale therein and to provide for matters connected therewith or incidental thereto for the purpose by creating a Compensatory Entry Tax Fund.
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Deposit of State Govt. Tax through Government Receipt Portal
Electronic Deposit of State Government revenue collected by the Directorate of Commercial Taxes and the Directorate of Excise has already been made mandatory through GRIPS.
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West Bengal Sales Tax Act, 1994
An Act to consolidate and amend the laws relating to the levy of tax on sale or purchase of goods in West Bengal.
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Deduction of STDS and TCS during Payment to Contractor
Government Departments are required to recover STDS (sales tax deducted at source) and TCS (collection of tax at source) from the bills at the time of making payment to any dealer (contractor or supplier).
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West Bengal State Tax on Consumption or Use of Goods Act, 2001
An Act to provide for the levy of tax on the entry of certain goods into the local areas of the State of West Bengal for consumption or use in such local areas.
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West Bengal Finance Act, 2014 – Date of Effect
(a) the 1st day of April, 2014, as the date on which section 1 of the said Act shall be deemed to have come into force; (b) the 1st day of June, 2014, as the date on which section 2 of the said Act shall come into force;
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Collection of Tax at Source (TCS) is mandatory by DDO
All the DDOs at the level of procuring authorities under H&FW Department should get themselves enrolled for the purpose of collection of tax at source (TCS) in the web site of Commercial Tax Department.