Profession tax & Leave salary

This query is : Resolved

Sim Parekh (Querist)
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03 August 2010 Dear Expert,
Is Profession Tax deductable on leave salary.
what if the monthly salary of a person is above 10,000/- but in the month he resignes he works only for 5 days so salary is less then 5,000/- but in the same month all the dues are paid so actual paid is salary + bonus + leave salary. what should be the profession tax.
Please guide..

Sim

Aditya Maheshwari

Aditya Maheshwari (Expert)
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03 August 2010 Profession tax is levied on Such persons whose monthly salaries or wages exceed a particular sum.

Hence the above bonus & leave salary cannot be termed as monthly salary as it a yearly or a one time payment and hence no PT should be deducted.