Professional Tax, Service Mode Online And Offline, Service Location Pan India

Professional tax being imposed by the is different, State government in different states. Every state has its own laws and regulations to govern professional tax of that particular all the, State. However states do follow slab system founded on the income to levy professional tax. Further, Article 276 derived from the charter which empowers the state government to levy professional tax also has provided for a maximum cap of rs 2, 500 beyond which professional tax cannot be charged on any person. Person responsible to pay professional taxshould there be an employer, A employees is a person responsible to deduct and pay professional tax to the state government subject to the monetary threshold if any provided by respective state s partnership firms, Legislation. Additionally, Employer corporates, Sole proprietorship etc also being a person carrying on trade/profession is additionally necessary to pay professional tax on his trade/profession again subject to the monetary threshold if any provided by respective state s legislation. In the employer, Such case needs to register and obtain both Specialized tax registration assistance certificate to be equipped to pay professional tax on his trade/profession and professional tax enrolment certificate to be able to deduct the tax from his employees and separate registration, Pay. Further might be needed for each office based on the respective state s legislation. Persons who are carrying on freelancing business without any employees are also required to register themselves subject to the monetary threshold if any, Offered by the respective state s legislation. However, A professional tax levy is subject to the exemption provided by the respective state to certain categories. Parents or, For example guardian of any person who is suffering from blind persons, Mental retardation are exempted among others from levy of karnataka professional tax.