Professional Tax

Professional Tax -Tamil Nadu

"Employee"  means a person employed on salary and includes, 

1)       a Government servant receiving pay from the revenue of the Central Government or any State Government;

2)       a person in the service of a body whether incorporated or not, which is owned or controlled by the Central Government or any State Government, where, such body operates within the municipal limit even though its headquarters may be outside the municipal limit; and

3)       a person  engaged in any employment by an employer not covered by sub-clauses (i) and (ii);

Regards

K.Ilayaraja

 

If salary is paying more than specific limit described in PT Act, then PT has to be deducted from salary.

It is realted to whiich state?