14 April 2008
anyone pls help me with it. is there any provision by which the professional tax is exempt for handicapped persons. i need to know the provisions in regard with Tamilnadu state. pls provide me with an authenticated source where i can verify it.
15 April 2008
117-H Exemptions:-Nothing contained in this chapter shall apply to- (a) The members of the armed forces of the union serving in any part of this state , to whom the provisions of the army act,1950 (Central Act XLVI 1950), the Air Force Act,1950 (Central Act XLV of 1950), or the Navy Act, 1957 (Central Act LXII of 1957), applies; (b) The members of the Central reserve police force Act,1949 (central act XLVI of 1949) applies and serving in any part of this state; (c) Physically disabled persons with total disability in one or both hands or legs, spastics, totally dumb or deaf persons or totally blind persons: Provided such physical disability shall be duly certified by a registered medical practitioner in the service of the Government not below the rank of civil surgeon
15 April 2008
under go m.s no 95 dt 02/07/90 the govt. of A.P EXEMPTED TOTALLY CRIPPLED PERSONS FROM PROFESSION TAX .THIS ACT IS A STATE ACT. HENCE STATE GOVT. HAS GIVEN THE EXEMPTION. THE GO IS REPRODUED BELOW. G.O. Ms. No. : 95, Revenue (CT-III), dated 02-07-1990 Gazette No : A.P.Gazette, Extraordinary Part I No.68 Publication Date : Subject : Exemptions to self-employed and totally crippled persons. In exercise of the powers conferred by Section 31 of the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987 (Andhra Pradesh Act No.22 of 1987), the Governor of Andhra Pradesh hereby exempts with effect from the 15th June, 1987, the following categories of self-employed persons and totally crippled persons in the State from the tax payable under the said Act:
1 Agriculturist
2 Goldsmith
3 Blacksmith
4 Pot-maker
5 Cobbler
6 Tailor
7 Washerman
8 Barber
9 Professional persons engaged in performing religious duties in various religions
10 Carpenter
11 Book-binder
12 Basket-maker
13 Totally Crippled person
References:
THE A.P. TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1987 Section 31
FOR THE STATE OF TAMILNADU, PL. VERIFY THE FOLLOWING WEBSITE.