Professional Tax in Punjab
Professional tax is a direct tax levied by the State Government on all kinds of professions, trades and employment in proportion to the income of the individual. Article 276, Clause 2 of the Indian Constitution covers the provision concerning professional tax in the country. Professional tax is imposed by state governments on the individuals who are employed in governmental, private and non-governmental organizations. The quantum of levy varies according to the strata of income.
Who Pays Professional Tax in Punjab?
The following categories of people are included under the ambit of professional tax payment:
The following individuals who work in Punjab are exempted from the liability of paying professional tax:
Professional Tax Slab Rates in Kolkata, West Bengal
As per the Article 276, Clause 2 of the Indian Constitution, the State Government of West Bengal can charge professional tax on income earned various sources. Professional tax in West Bengal is managed by West Bengal Tax on Profession, Trade, Callings and Employment Act, 1979.
Class of Persons | Professional Tax Payable Per Month (Rs) |
---|---|
Every individual who is assessable under the Head Income from Wages as per the Income Tax Act, 1961. | 200 |
The State Government of West Bengal charges professional tax penalty charges under the following conditions: