Profession Tax

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Hrishikesh Sagle

Hrishikesh Sagle (Querist)
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17 August 2009 On what basis State implement Profession TAX as there is no Profession tax for UP, Delhi,

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17 August 2009 States implement Professional Tax under Article 276 of the Constitution which empowers the state to levy the tax in respect of profession, trade, calling and employment.

Currently, 24 Indian states collect revenue through this source and most of them have already imposed the maximum permissible levy of Rs 2,500 a year. Uttar Pradesh, Uttaranchal, Jharkhand and Arunachal Pradesh are the only exceptions and have not levied professional tax.

Goa, Haryana, Himachal Pradesh, Kerala, Rajasthan, Bihar, Punjab,and Tamil Nadu have empowered their municipal bodies to collect professional tax while Jammu & Kashmir, Maharashtra, Madhya Pradesh and Andhra Pradesh impose this tax themselves.

Hope this helps you.

Best Regards

Himanshu