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Gross salary defination for the professional tax

This query is : Resolved 

what is gross salary for professional tax . net salary + employee contribution+ employer contribution. it is right or wrong.


Gross salary for professional tax includes basic + Dearness allowance + House rent allowance + other allowances coming under salary slip. The recovery made for PF, ESI, canteen from employee should not be excluded for professional tax calculation. But it does not include employer contribution to PF, pension fund and ESI


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