Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
3,131 matching statutes
India
2 provisions
This Act sets rules for when sales are treated as inter-State, outside a State, or import/export sales, and requires liable dealers to register and pay tax on inter-State sales unless an exemption applies.
India
1 provisions
This Act imposes a tax on people who carry on a trade, profession, calling, or employment in Assam, with returns, assessment, collection, appeal, and penalty rules.
India
1 provisions
This Act creates a settlement scheme for certain tax arrears in Meghalaya, with remission available if the applicant pays the required amount and follows the application process.
India
1 provisions
This Act imposes a tax on people who carry on a trade, profession, calling, or employment in Nagaland, with returns, assessment, deduction, recovery, refunds, and penalties rules.
India
1 provisions
This Act imposes a tax on passengers carried by stage carriages in Gujarat and requires operators to file returns, pay the tax on time, keep records, and comply with inspections and enforcement.
India
1 provisions
This Act sets out a luxury tax on hotel stays and related venue rentals in Uttar Pradesh, with registration, payment, inspection, exemption, and penalty rules.
India
7 provisions
This provision sets the Act’s scope, defines key terms, and establishes when dealers become liable for sales tax and registration.
India
11 provisions
This Act sets out how Gujarat municipalities are constituted, who can vote or stand for election, and how elections and voter lists are managed.
India
1 provisions
This Act sets out an expenditure tax on certain hotel and restaurant spending, requires specified persons to collect and pay it, and provides return, assessment, appeal, penalty, and offence rules.
India
1 provisions
This Act lets local authorities in Tamil Nadu levy and collect entertainments tax on listed entertainments, and sets rules for admission, returns, payment, exemptions, recovery, penalties, and appeals.
India
2 provisions
This Act sets the rules for interest-tax, including who must file returns, how tax is assessed and paid, deadlines, interest for late payment, appeals, penalties, and the authorities who administer it.
India
13 provisions
This Act sets up the Municipal Corporation of Delhi and defines key terms used in the Act.
India
2 provisions
This Act imposes profession tax in Andhra Pradesh and requires affected persons, and in some cases their employers, to register, enrol, deduct, pay, return, and comply with assessment rules.
India
1 provisions
This Act is named the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017, is deemed to have come into force on 8 July 2017, extends the Integrated Goods and Services Tax Act, 2017 and related instruments to Jammu and Kashmir, and repeals the related 2017 Ordinance with saving for actions alrea
India
1 provisions
This Act makes section 2 of Tamil Nadu Act 22 of 2010 count as having started on 1 January 2007, repeals the earlier 2010 Ordinance, and preserves actions already taken under that Ordinance as actions under this Act.
India
2 provisions
This Act sets a purchase tax scheme in Nagaland, requiring dealers to register, file returns, and pay tax on taxable goods.
India
1 provisions
Qualifying small scale industries are entitled to a sales tax holiday capped at 100% of fixed capital investment or Rs. 35 lakhs, whichever is less, for five years.
India
10 provisions
This segment sets the Act’s title, scope, definitions, and core rules for the Council’s composition, meetings, duties, appointments, conduct, and some penalties.
India
1 provisions
This Act amends the Mizoram Goods and Services Tax Act, 2017 and changes rules on annual returns, interest, appeals, penalties, provisional attachment, and information requests.
India
2 provisions
This Act imposes sales tax in Nagaland, requires taxable dealers to register and file returns, and gives the Commissioner powers to assess and enforce compliance.