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Professional
Tax |
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The set of professional tax slabs in India are
different for all the 28 states in India
and some of the states have formulated different
professional tax slabs for men, women, and
the senior citizens of the respective states.
The professional tax shall be deducted from
his salary.
Employee himself is not required to pay this
tax to the Designated Authority. It is his Employer
who is required to deduct an amount equivalent
to the employee’s tax liability from the monthly
salary of the employee and pay the same in the
Government
The professional tax slabs in India are applicable
to those citizens of India who are either involved
in any profession or trade. The state government
of each state is empowered with the responsibility
of structuring as well as formulating the respective
professional tax criteria and they are also required
to collect funds through professional tax. The
professional taxes are charged on the incomes
of individuals, profits of business or gains
in vocations.
The professional taxes are classified under various
tax slabs in India. The rates applicable in some
of the states are as under: |
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| Income |
Monthly Professional Tax |
| Less than Rs. 2500 |
Nil |
| Between Rs. 2500-3500 |
Rs.60 |
| Between Rs. 3500-5000 |
Rs.120 |
| Between Rs. 5000-10000 |
Rs.175 |
| Beyond Rs.10000 |
Rs.200 |
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The professional tax slab
structure followed in Tamil Nadu on a half
yearly basis is formulated as follows: |
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| Income |
Monthly Professional Tax |
| Less than Rs.21000 |
Nil |
| Between Rs.21001-Rs.30000 |
Rs.75 |
| Between Rs.30001-Rs.45000 |
Rs.188 |
| Between Rs.45001- Rs.60000 |
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| Between Rs.60001- Rs.75000 |
Rs.585 |
| Beyond Rs.75001 |
Rs.810 |
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West Bengal has created its
respective professional tax slab structure
to keep the residents informed about the exact
deductions from their incomes. The professional
tax slab in West Bengal has been categorized
as per the following criteria: |
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| Income |
Monthly Professional Tax |
| Less than 1,500 |
Nil |
| Between Rs. 1501- Rs. 2001 |
Rs. 18 |
| Between Rs. 2001 - Rs. 3001 |
Rs. 25 |
| Between Rs. 3001- 5001 |
Rs 30 |
| Rs. 5001 |
Rs. 40 |
| Between Rs. 6001 -7001 |
Rs.45 |
| Rs.7001 |
Rs.50 |
| Rs.8001 |
Rs.90 |
| Rs.9001 |
Rs.110 |
| Rs.15001 |
Rs.130 |
| Rs. 25001 |
Rs.150 |
| Beyond Rs.40001 |
Rs.200 |
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