(1) The Government may make rules for carrying out the purposes of the Act.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for––
(a) the manner in which the tax payable under the Act shall be paid ;
(b) the procedure for claiming a refund of the tax payable under the Act ;
(c) the manner in which the Fund may be applied under the Act ;
(d) the conditions governing the grant of any loan, grant-in-aid or subsidy for the purpose connected with the promotion of professionalization ; and
(e) all matters which are, or may be, required to be prescribed under the Act.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for––
(a) the manner in which the tax payable under the Act shall be paid ;
(b) the procedure for claiming a refund of the tax payable under the Act ;
(c) the manner in which the Fund may be applied under the Act ;
(d) the conditions governing the grant of any loan, grant-in-aid or subsidy for the purpose connected with the promotion of professionalization ; and
(e) all matters which are, or may be, required to be prescribed under the Act.
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Levy of tax.Section 4 · Levy of tax.Section 5 · Employer’s liability to deduct and pay tax on behalf of employees.Section 6 · Deposit of tax.Section 7 · Registration.Section 8 · Consequences of failure to deduct or to pay tax.India Code, Government of India. Text fetched 14 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.