The Jharkhand State Tax on Professions, Trades, Callings and Employment Act, 2011

The Jharkhand State Tax on Professions, Trades, Callings and Employment Act, 2011 (commonly know as Profession Tax Act) came into force with the object of levying tax on professions, trades, callings and employments. It extends to the whole state of Jharkhand. 

  Monthly Salary Range        PT/Month  
Up to Rs.25,000 0
Rs.25,000 to Rs.41,666 Rs.100
Rs.41,667 to Rs.66,666 Rs.150
Rs.66,667 to Rs.83,333 Rs.175
Rs.83,334 and above Rs.208



 

Compliances


Applicability

Short title, extent and commencement –

 (1) This Act may be called the Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011. 
 (2) It extends to the whole of the State of Jharkhand. 
 (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. 


2.  Definitions – (1) In this Act, unless the context otherwise requires, - 
(a) "Appellate Authority” means the appellate authority, as appointed under the provisions of the Jharkhand Value Added Tax Act, 2005.         


(b) “Assessee" means a person or employer by whom tax is payable under this Act.

 
(c) “Commissioner” for the purpose of this Act means the Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes as appointed by the Government under section 4 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006) and includes any other officer appointed under Section 4 of Jharkhand Value Added Tax Act, 2005 upon whom the State Government may by notification, confer all or any of the powers and duties of the Commissioner to carry out the purposes of this Act. 


(d) "Employee" means a person employed on salary or wages and includes:- 
(i) an employee of the Central Government or any State Government to whom the salary is paid either from the consolidated Fund of India or of a State or the Railway fund; 


(ii) a person in the service of a body, whether incorporated or not, which is owned or controlled by the Central Government or any State Government, where the body operates in any part of the State, even though its headquarters may be situated outside the State;

 
(iii) a person in the service of: a company whether incorporate or not, firm, State Government or the Central Government undertakings, Public Limited companies whether owned and controlled by the State or the Central Government, Boards, Local Authorities, corporations, Public or Private Ltd. companies or otherwise, Banks, Insurance Companies or all such organizations, societies, hotels,  cooperative societies, foreign companies including joint ventures;  who appoint person on payment of salary or wages and for this purpose also includes “self employment” or “self employed”. 

References

Acts & Amendments

Bare Act

100% statutory compliance

All statutory deductions for PF, ESI, Professional tax, IT, etc., are automatically updated by our payroll system as per the latest laws and amendments.

100% statutory compliance

All statutory deductions for PF, ESI, Professional tax, IT, etc., are automatically updated by our payroll system as per the latest laws and amendments.