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Professional Tax Deduction

SUMIIT GAJERA (CA Final) (35 Points)

28 February 2008

Hi,

Please tell me whether Articled Assistants are liable to pay Professional Tax on stipend received.

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7 Replies

kaushal (w) (545 Points)
Replied 28 February 2008

Professional tax deduction made from salary of employee is article an employee ? is salary=stiped ?

CA Bhaskar Reddy (Unemployed) (126 Points)
Replied 28 February 2008

It is not applicable to stipend as it does not come under salary

suman nvss y (article assitant) (147 Points)
Replied 28 February 2008

dear friend an article student need not pay any professional tax on his stipend.

CA. Kirti S. Ganatra (Service) (1461 Points)
Replied 28 February 2008

No it is for employees only not for trainees

CA SASHIKANT PATI (Job) (159 Points)
Replied 28 February 2008

Proff tax is deducted by employer from the salary of emplyee.It is a state based tax. Constitution has given right to State to impose Proff tax. Maximum limit Rs. 2500 per annum. Now the some state govt. demanding to increase the limit to Rs.5000. Emplyee may claim deduction of proff tax from salary income u/s 16 of the Income tax Act.

CA SASHIKANT PATI (Job) (159 Points)
Replied 28 February 2008

Stipend is different from salary. Hence Proff tax shall not be deducted from stipend.

vipul arora (auditor) (39 Points)
Replied 25 July 2009

sumit are u realy in ca final it is stupid question u have asked please dont insult our profession the reason is that professional tax is charge on professional not on trainees ok. so please what ever u want to ask think thrice. bye dont mind ok