Refund of professional tax in itr 1

What you show as income from salary in ITR-1 is after deduction of PT. So what u can do is to revise the return to show less income [as reduced by PT u/s 16(iii)] and claim refund to that extent.

can i claim for refund if pt is deducted in fy 2015-16.

Oh in that case, you cannot claim deduction in FY 15. PT can be claimed as deduction u/s 16(iii) to the extent it is paid in a FY irrespective of the period for which it is paid. So in this case, you can claim this deduction for next year.

I would like to know more:

Yes, It is clear, thanks

actually i am a fresher accountant and i have to deduct pt of employees in my office.

Oh ok, in that case, employer has to pay to the PTO of relevant jurisdiction, refer the regn cert for the same. It can be paid by cheque or even online payment is possible i think (but not sure about MP)

Respected Subject Matter Experts,

I have recently opened a proprietorship Company in Maharashtra. The Shops & Establishments License was obtained in FY15 whereas the VAT registration was done in FY16. I was told that PT registration is mandatory for VAT registration due to which I applied for PT too.

The tax officer in his certificate of registration for PT, has raised a demand for payment of PT for FY15 (along with tax + interest + penalty), FY16 (along with tax + interest + penalty) and every year henceforth.

My concern is in order to commence operations of my trade, I was required to obtain VAT number. My trade business operations have not even commenced yet. My / said proprietorship company is not having any employees except for me as an owner (without any salary).

In view of above:

1) Should I be required to pay any PT? If not, how should I formulate a reply to the demand notice of the tax officer?

2) Or, can I seek a refund or exemption on income tax to be paid while filing/in my personal income tax return against this PT paid?

Thanking you in advance,

With regards,

Aashish Agarwal.

1. It seems the demand notice that you have received is towards annual renewal charges for PT enrolment. This has to be paid irrespective of the fact whether there are employees are not.
2. Such charges paid can be claimed as business related expenditure from the income of proprietorship concern

How i'm Claim my PT

Dear SME

I am employee in an organisation, in my salary PT is deducted every month, is this tax is refundable to me.

Hi I am Fresher Accountant 
I want know about Professional tax Deduction .
1.employer has Liability to pay Rs. 75000 yearly  pt  so return should be filled monthly or annually?
2. Employer deduct pt monthly base so employer has to pay monthly payment or yearly?