Professional tax

This query is : Resolved 

27 December 2009 What is professional tax.
what is the rate of PT and due date of payment of professional tax.
whether it is applicable to all states.
what is the criteria for applicability of PT for a concern liable to pay and person whose tax is being deducted

27 December 2009 It is tax on profession paid from employees salary to state government on monthly rolls through employer. it differs from state to state.
In gujarat proffessional tax slab.as under.
(i) Less than Rs. 3000/ Zero

(ii) Rs. 3000/- or more but less than Rs. 6000/ - 20/-

(iii) Rs. 6000/- or more but less than Rs. 9000/- 80/-

(iv) Rs. 9000/-or more but less than Rs. 12000/- 150/-

(v) Rs. 12000/- or more. 200/-

The above is effective from 01.04.08

Like jharkhand/Bihar it is not applicable.


27 December 2009 agree

02 January 2010 I value and appreciate contribution by Shri Anil Jangid ji.

Let me clear the last two points of the query.

- what is the criteria for applicability of PT for a concern liable to pay.

The criteria to deduct PT is based on the place where an employee renders services. In other words, the PT taxibility of the state would not applicable where an employee performs his jobs in any other state. However, PT will be applicable of that other concern state, if applicable.

- Person whose tax is being deducted.

An employee.

Regards

02 January 2010 Creteria of pt deduct pt from employees salary when payable,employer liablity to collect and deposit to govt.
yes,the criteria to deduct PT is based on the place where an employee renders service.

11 January 2010 Respected Sir,

I agree.

Regards


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