03 November 2009
As per P.Tax act and rules in west bengal P.Tax is deductible on Salary payable to employee and Salary means as defined in section 17 of Income Tax act'1961.
So here advance salary may form basis of valuation of slab rate of P.tax.
05 November 2009
Proffession Tax Deducted at the time of Salary Payable & Not at the time of Salary Paid. It is same like Service Tax.If you paid advance, you have to deduct TDS, but Service Tax charged after service provided, i.e. when bill received. But you must deduct TDS at the time of Payment.
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