Dear Sir/Madam,
Kinldy clarify professional tax on Arrears of Salary..
Regards
UMA SHANKAR
Hyderabad
QLI Coaching for CA CS
(www.qli.co.in)
(539 Points)
Replied 12 January 2014
Profession Tax is paid on annual basis, on the categories of employees as defined under rules irrespective of Income. Hence receipt of arrears of salaries does have element of Profession Tax as the incidence of payment comes in annual basis.
Regards,
Sandip Jha, QLI Coaching for CA & CS
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India
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