PROFESSIONAL TAX

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

27 April 2010 Can any reply on the following issue:

since professional tax @ Rs. 200 is to be deducted every month in case of salary is Rs. 10k or above a month, but in case salary fall below Rs. 10k for a particular month (in case of absence), what should be deduction on account of professional tax for that particular month, it should be deducted @ Rs. 175/- or Rs. 200/- ...
further in all other month salary is in excess of rs. 10k..

this is asked for compliance of professional tax.

Ghanshyam T Jha

Ghanshyam T Jha (Expert)
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27 April 2010 Rs. 175 if total gross salry paid/payable for the month is less than 10000 but more than Rs. 5000

Querist : Anonymous

Querist : Anonymous (Querist)

29 April 2010 thanks, thats fine.. what i wanted to know in this case is : actually, salary of the employee is more than Rs. 10k for all the month during the year, but only in particular month employee has received salary less than Rs. 10k (because of absence) so in this particular month PT should be deducted @ 175 or @ 200...

this is with respect to compliace

can you please suggest where it is written and also let me know what it would be???

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Ghanshyam T Jha

Ghanshyam T Jha (Expert)
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29 April 2010 It is on basis of salary paid to empoyee.

See rule 17 of Maharashtra State Tax on Professions,Trades,Callings and Employment.

''salary”or ''wage''includes pay or wages,dearness allowance and all other remunerations received by any person on regular basis, whether payable in cash or kind,and also includes perquisites and profits in lieu of salary,as defined in section 17 of the Income-tax Act,1961, but does not include bonus in any form, and on any account or gratuity;