23 February 2015
i have one qeury for professional tax that can professional tax for seniour citizen is exempted or not ? if emempted give me notification. if not then how much amount will dedcuted from salary getting rs.12000/- above.
23 February 2015
UNDER SECTION 27 A OF MAHARASHTR TAX ONPROFESSIONS, TRADES, CALLINGS & EMPLYMENTS ACT, 1975. PERSON WHO HAS COMPLETED THE AGE OF 65 YEARS WILL BE EXEMPTED FROM PT PAYMENT.
10 August 2024
In Gujarat, **Professional Tax** is applicable to individuals including senior citizens, but there are specific provisions and exemptions that might apply.
### **Professional Tax for Senior Citizens in Gujarat:**
1. **Exemption for Senior Citizens:** - Senior citizens in Gujarat are not exempt from Professional Tax based on their age alone. The tax is generally applicable irrespective of age, unless there is a specific exemption mentioned.
2. **Applicable Slabs:** - If an employee, regardless of age, earns a salary of ₹12,000 or more, Professional Tax would be levied according to the slabs set by the state government.
### **Current Slabs for Gujarat (for FY 2024-25):**
- **Up to ₹2,500 monthly salary:** Nil - **Above ₹2,500 but up to ₹5,000 monthly salary:** ₹175 per month - **Above ₹5,000 but up to ₹7,500 monthly salary:** ₹250 per month - **Above ₹7,500 monthly salary:** ₹300 per month
### **For Salary of ₹12,000 per Month:**
- **Professional Tax Deducted:** ₹300 per month
### **Notification and Official Information:**
- **Exemption Notification:** There is no specific blanket exemption for senior citizens under Gujarat’s Professional Tax laws. Professional Tax generally applies to all employees based on the salary slabs.
- **Official Source:** For the most accurate and updated information, you should refer to the Gujarat State Government’s official website or contact the local tax authorities.
### **Procedure to Confirm:**
1. **Consult the Official Website:** Check the Gujarat state government's official tax portal for any recent updates or notifications related to Professional Tax exemptions.
2. **Contact Local Tax Office:** Contact the local Professional Tax office or your tax advisor for specific guidance related to senior citizens and Professional Tax.
### **Summary:**
- **No general exemption** for senior citizens for Professional Tax in Gujarat. - **Tax Rate**: For a salary of ₹12,000, the rate is ₹300 per month.
To ensure compliance and verify the details, always check the latest official notifications or consult a tax professional.