17 August 2009
On what basis State implement Profession TAX as there is no Profession tax for UP, Delhi,
Guest
Guest
(Expert)
17 August 2009
States implement Professional Tax under Article 276 of the Constitution which empowers the state to levy the tax in respect of profession, trade, calling and employment.
Currently, 24 Indian states collect revenue through this source and most of them have already imposed the maximum permissible levy of Rs 2,500 a year. Uttar Pradesh, Uttaranchal, Jharkhand and Arunachal Pradesh are the only exceptions and have not levied professional tax.
Goa, Haryana, Himachal Pradesh, Kerala, Rajasthan, Bihar, Punjab,and Tamil Nadu have empowered their municipal bodies to collect professional tax while Jammu & Kashmir, Maharashtra, Madhya Pradesh and Andhra Pradesh impose this tax themselves.
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