Professional tax for west bengal

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Harsh Nathani (Querist)
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30 October 2012 What is the meaning of Salary/Wages for the purpose of Professional Tax deduction? Can we consider Overtime and Leave Encashment for determining the Salary/Wages?

@VaibhavJ

@VaibhavJ (Expert)
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30 October 2012 Hi

"salary" or "wage" includes pay, dearness allowance and all other remunerations
received by any person on regular basis, whether payable in cash or in kind, and also
includes perquisites, and profits in lieu of salary, as defined in section 17 ofthe Incometax Act, 1961 (43 of 1961);
Explanation.-For the purposes of this clause or clause (c), the expression "on regular
basis" shall mean for a period exceeding 180 days in a year.

Hence OT & Leave encashment to be considered if paid regularly.

Rgds//Vaibhav
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