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Sunday, December 21, 2008

PROFESSIONAL TAX for CG Employees

PROFESSIONAL TAX

1."Employee" means a person employed on salary and includes,

2.A Government servant receiving pay from the revenue of the Central Government or any State Government;

3.A person in the service of a body whether incorporated or not, which is owned or controlled by the Central Government or any State Government, where, such body operates within the municipal limit even though its headquarters may be outside the municipal limit; and

4.A person engaged in any employment by an employer not covered by sub-clauses (i) and (ii);

5."Employer" in relation to an employee earning any salary on a regular basis under his means, the person or the officer who is responsible for disbursement of such salary and includes the head of the office or any establishment as well as the Manager or Agent of the employer;

6."Half-year" shall be from the 1st day of April to the 30th day of September and from the 1st day of October to the 31st day of March of a year;

7."Month" means a calendar month;

8."Person" means any person who is engaged actively or otherwise in any profession, trade, calling or employment in the State of Tamil Nadu and includes a Hindu undivided family, firm, company, corporation or other corporate body, any society, club, body of persons or association, so engaged, but does not include any person employed on a casual basis; 

9."Tax" means the tax on profession, trade, calling and employment levied under this Chapter.

Tax on Profession, Trade, Calling and Employment


Levy of Profession Tax

Professional Tax Rates has been revised for 2018-19 in Tamil Nadu

Professional Tax: Tax on Profession, trade, calling and employment. Government servant receiving pay from the revenue of the Central Government or any State Government. Profession Tax Collectable from the salary of August (Ist Quarter ) and January (IInd Quarter).

Average
Half-Yearly Income
(Rs.)
Half-Yearly Old Tax Rates w.e.f.1.10.2008
(Rs)
Half-Yearly New Tax Rates w.e.f. 1.4.2018
(Rs)
Up to 21,000
21,001 – 30,000
100
135
30,001 – 45,000
235
315
45,001 – 60,000
510
690
60,001 – 75,000
760
1025
75,001 and above
1095
1250



3 comments:

Anonymous said...

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sree said...

are Ex-service men and physically challenged persons exempted from professional tax?

Sowri Rajan said...

Employees of Department of Posts have been paid from the Consolidated Fund of India, as there is no revenue from this Department. It is a service Department. Employees whose income derived from the revenue of Govt. are only liable to pay Professional Tax, not all. This provision application to Undertakings like, ONGC, SAIL, LIC, BSNL, etc. because their employees pay fixed from the revenue earned by the professional business run by them.

As for as Department of Posts is concerned, there is no revenue earned by the Deptt. as it is a service Department. Therefore, employees of Department of Post are not liable to pay Professional tax.

Am I right? send your comments to sowrirajan1@gmail.com

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