26 November 2009
is it compulsory for a resident indian company's unit to pay professional tax even if it has ceased its operations and no production activities are being carried out in that unit.
26 November 2009
As long as company exists it is liable to pay. Even directors have to pay. However, this is where the registered office of the company is located. If the company closes down its other branches and does not have movable property in the other states, it can cancel the registration. However, if it has presence in the other state by virtue of any other 'entry' in PT, it will have to continue paying PT. In some states, mere SSI registration or Shops & establishment Registration is an entry for enrolment for PT.