Professional tax will be dealt by the state professional tax acts.
So in my opinon kindly refer your state's professional tax act for better understanding.
Following is a sample for Andhra Pradesh's professional tax act website.
https://www.apcommercialtaxes.gov.in/allacts/appt/apptact.html
Thanks Mr.Ateeq. He falls under WB law. As per the act there are 2 kind of persons to pay tax.-
1. Self employed to pay tax himself
2.Employer to deduct P.Tax from employees.
can a person fall under both the category?
Hi,
The west bengal pf act applicability on insurance agent is attached to this post.
Please find the attachment.
and below is the link where kindly check point no.3.
My Question for professional tax is
As per Maharashtra Professional tax act 1975 and its amendments, The tax slab are
up to Rs.5000.00 Nil
Rs.5001 to 10000.00 175per month
Rs.10001 and above Rs. 200per month and for february Rs.300.00
if an employee salary of Rs.11000.00 per month, we are deducting professional tax Rs.200.00 but any perticular month his salary is gone below 10000.00 for any reason then how much tax we can deduct Rs.200.00 or Rs.175.00
if any employee salary of Rs.4500.00 per month, we can not deduct professtion tax, but any perticulars month we pay to these employee Rs.6000.00 (extra amount paid like arrears, overtime, incentive etc.) then, can we deduct professional tax from these employee or not
Alok Kumar Shrivastav
CAclubindia
