Dear Friends,
The professional tax in gujarat is applicable on payment basis or due basis?
For example:-
If a new employee joined the company in October 2011 but due to some reasons his salary for Oct-11 (Rs.20,000/-)could not be processed and he got his Oct-11 salary with Nov-11 salary as arrears (Rs.20,000/- + Rs. 20,000/- = Rs. 40,000/-).
1. In the above condition, do we need to deduct Rs. 200/- only for Professional Tax from employee's salary?
2. or we need to deduct Rs. 400/- (Rs.200/- for Nov. Salary and Rs. 200/- for arrear salary of Oct.)?
Kindly give you valuable feedback and resolve my query.
Thanks in advance.
Regards,
Manish Aneja
The professional tax in gujarat is applicable on payment basis or due basis?
For example:-
If a new employee joined the company in October 2011 but due to some reasons his salary for Oct-11 (Rs.20,000/-)could not be processed and he got his Oct-11 salary with Nov-11 salary as arrears (Rs.20,000/- + Rs. 20,000/- = Rs. 40,000/-).
1. In the above condition, do we need to deduct Rs. 200/- only for Professional Tax from employee's salary?
2. or we need to deduct Rs. 400/- (Rs.200/- for Nov. Salary and Rs. 200/- for arrear salary of Oct.)?
Kindly give you valuable feedback and resolve my query.
Thanks in advance.
Regards,
Manish Aneja
CAclubindia
