Professional Tax Deduction

others 4173 views 7 replies

Hi,

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

Replies (7)
Professional tax deduction made from salary of employee is article an employee ? is salary=stiped ?
It is not applicable to stipend as it does not come under salary
dear friend an article student need not pay any professional tax on his stipend.
No it is for employees only not for trainees
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.
Stipend is different from salary. Hence Proff tax shall not be deducted from stipend.

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
 

 


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