ACCOUNTANT
762 Points
Joined January 2012
Proffessional tax is levied by the state government. I am in kerala, in kerala Muncipal Act say about proffessional tax. As per the as per Kerala Municipal Act, 1994 (Section 254) it is mandatory for all employees who are drawing a half yearly salary of more than Rs. 12,000/- to pay profession tax. This tax is to be paid to the respective corporation/ municipality in which the company is situated.contribution of the professional tax provides for exemptions under the income tax.
Ofcourse, you are elligible to get the PT certificate from authority.The 'person' liable to pay-off the professional tax needs to receive the Certificate of Enrollment from the Professional Tax Authority within one month from the date of such liability. In case the ' person' specified is a company then it also has to obtain the certificate after the appointment of employees on its payrolls. Further, if the company operates, in several states, it needs to distinctly apply to concerned state authority as the employer's location is governed by the jurisdiction of the respective authority.