This discussion clarifies whether Professional Tax (PT) is applicable when an employee works for only part of a month. The consensus is that PT is calculated based on the salary earned during the month, not necessarily the amount drawn. If the earned salary falls below the threshold limit for PT deduction, then no tax needs to be deducted, even if the employee was absent for a significant period.
25 August 2021
Dear respected sir, Weather a person has been appointed as contract for an agreement for 5 years he salary is 20000 pm he drawn every month suddenly may21 month got sick health issue for 21days absent now my question is whether is eligible professional tax 200 pm
30 August 2021
Tqq u alot madam Actual salary is 25000 pm in August payable but earned or paid only salary is 11000 in that month due to absent whether pt is eligible