Professional tax west bengal

RS (none) (298 Points)

08 November 2012

In a company, 2 directors draw salary- Rs 320000/- pa and Rs 1200000/- pa.

Is it the company's liablility to pay professional tax? how much has to be paid?

Thanks

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2 Replies

Deepak Gupta (CA Student) (15922 Points)
Replied 08 November 2012

Originally posted by : RS
	In a company, 2 directors draw salary- Rs 320000/- pa and Rs 1200000/- pa. Is it the company's liablility to pay professional tax? how much has to be paid? Thanks

2 (bb) Directors (other than those nominated by Government) of companies registered under the Companies Act, 1956 (1 of 1956)

Where the annual gross income of the persons mentioned above is-
(i)	Rs. 18,000 or less	Nil	2(a)/(b)/(bb)/(c)(I)
(ii)	Rs. 18,001 or more, but less than Rs. 24,001	Rs. 216 per annum	2(a)/(b)/(bb)/(c)(ii)
(iii)	Rs. 24,001 or more, but less than Rs. 36,001	Rs. 300 per annum	2(a)/(b)/(bb)/(c)(iii)
(iv)	Rs. 36,001 or more, but less than Rs. 60,001	Rs. 360 per annum	2(a)/(b)/(bb)/(c)(iv)
(v)	Rs. 60,001 or more, but less than Rs. 72,001	Rs. 480 per annum	2(a)/(b)/(bb)/(c)(v)
(vi)	Rs. 72,001 or more, but less than Rs. 84,001	Rs. 540 per annum	2(a)/(b)/(bb)/(c)(vi)
(vii)	Rs. 84,001 or more, but less than Rs. 96,001	Rs. 600 per annum	2(a)/(b)/(bb)/(c)(vii)
(viii)	Rs. 96,001 or more, but less than Rs. 1,08,001	Rs.1080 per annum	2(a)/(b)/(bb)/(c)(viii)
(ix)	Rs 1,08,001 or more, but less than Rs. 1,80,001	Rs1320 per annum	2(a)/(b)/(bb)/(c)(ix)
(x)	Rs. 180001 or more, but less than Rs. 300001	Rs.1560 per annum	2(a)/(b)/(bb)/(c)(x)
(xi)	Rs. 300001 or more, but less than Rs. 480001	Rs. 1800 per annum	2(a)/(b)/(bb)/(c)(xi)
(xii)	Rs. 480001 and above	Rs. 2400 per annum	2(a)/(b)/(bb)/(c)(xi)