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Professional tax deduction

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CA. Sourabh Khanna

job

125 Points Posted on 11 May 2012

I want to know the cases where a professional tax is not deducted in the states where it is applicable. As far as my understanding is of professional tax it is responsibilty of employer to deduct and deposit the tax from the gross salary of the employees.

Can there be any exception of this rule. Where though the tax is applicable into the state but employer is neither deducting nor depositing the professional tax to government

Replies (1)

DIBYENDU

SERVICE

266 Points Posted on 11 May 2012

Exemption from payment of Profession Tax –

Following classes of persons are exempted from payment of Profession Tax –

Members of the forces as defined in the Army Act, 1950 or the Air Force Act, 1950 and the Navy Act, 1957 including members of auxillary forces or reservists, serving in the state.
The badli workers in the textile industry.
Any person suffering from a permanent physical disability (including blindness)
Women exclusively engaged as agent under the Mahila Pradhan Kshetriya Bachat Yojna or Director of Small Savings.
Parents or guardian of any person who is suffering from mental retardation
Persons who have completed the age of 65 years (w.e.f. 1.4.1995)
Parents or guardians of a child suffering from a physical disability as specified in clause (C) w.e.f 1.10.1996