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Dear Sir/Madam,
Kinldy clarify professional tax on Arrears of Salary..
Regards
UMA SHANKAR
Hyderabad
Profession Tax is paid on annual basis, on the categories of employees as defined under rules irrespective of Income. Hence receipt of arrears of salaries does have element of Profession Tax as the incidence of payment comes in annual basis.
Regards,
Sandip Jha, QLI Coaching for CA & CS
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