professional tax

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apoorva maheshwari (Querist)

16 May 2011 in which state the professional tax is supposed to be deducted when salary is processed in a state other than the state or rendering services?
is it the state in which employee is working or the state in which salary is processed

U S Sharma

U S Sharma (Expert)

16 May 2011 in the state where master roll and salary register is maintained.

apoorva maheshwari

apoorva maheshwari (Querist)

16 May 2011 can you please tell any section from any state act where it is mentioned??

U S Sharma

U S Sharma (Expert)

16 May 2011 state of establishment of employer is the principal place of business and employment, unless the employer get branches registered under profession tax at other state

for principal place and branch both, he has to get enrollment and registration both.

for employment purpose, the employer has to maintain master roll and salary register, at principal place of business or at branch, as per their mode of business, and conveyence of employees.

as per normal accounting policy its deemed that where the salary register is maintained, the employee is deemed to be employed in that office / branch only, irrespective of the posting place anywhere in india.

state PT rules only state that employer is entitled to deduct the PT for ALL employees, whereas some may be employed out of state where other state rules are effective, so if branch is registered for specific purpose, then they will maintain it branchwise or single, its the matter of management, but where ever it would entitled to get deducted, that place should be authorized to maintain salary register.

U S Sharma

U S Sharma (Expert)

16 May 2011 as a person deputed on field work in other state, but getting salary in state of establishment, is entitled to get PT deducted in the state of establishment, as the company can not establish branches for every deputation of work, outside the state.

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