Kerala State Tax on Professions, Trades, Callings & Employment Rules, 1979

The Kerala State Tax on Professions, Trades, Callings and Employment Act, 1996 (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 Kerala. 

  • Profession Tax is always paid on half yearly basis.
  • For the first half of theyear, that is, April - Sept, the tax is to be paid on or before 31 Aug. For the second half of the year, that is, Oct - Mar, tax is to be paid on or before 28 Feb.
  • For Panchayats & Corporation, the PT slab differs.

 

Kerala Panchayat PT Slab
  Half Yearly Income    PT/Half Year
Rs.1 to Rs.11,999 0
Rs 12,000 to Rs 17,999. Rs.120
Rs 18,000 to Rs 29,999 Rs.180
Rs 30,000 to Rs 44,999 Rs.300
Rs 50,000 to Rs 59,999 Rs.450
Rs 60,000 to Rs 74,999 Rs.600
Rs 75,000 to Rs 99,999 Rs.750
Rs 1,00,000 to Rs 1,24,999 Rs.1,000
Rs 1,25,000 and above Rs.1,250

 

Cochin Corporation PT Slab
  Half Yearly Income    PT/Half Year
Rs.1 to Rs.3,599 Rs.9
Rs.4,000 to Rs.5,399 Rs.15
Rs.5,400 to Rs.7,799 Rs.24
Rs.7,800 to Rs.14,399 Rs.37
Rs.14,400 to Rs.17,999 Rs.50
Rs.18,000 to Rs.23,999 Rs.75
Rs.24,000 to Rs.29,999 Rs.100
Rs.30,000 to Rs.35,999 Rs.125
Rs.36,000 to Rs.41,999 Rs.175
Rs.42,000 to Rs.47,999 Rs.250
Rs.48,000 to Rs.71,999 Rs.500
Rs.72,000 to Rs.1,01,999 Rs.750
Rs.1,02,000 to Rs.1,25,999 Rs.1,000
Rs.1,26,000 and above Rs.1,250

 


 

Compliances


Applicability

 Short title and commencement. —

(1) These rules may be called the Kerala Panchayat Raj (Profession tax) Rules, 1996.

(2) They shall come into force on the 1st day of April, 1996. 2. Definitions.   - In these rules, unless the context otherwise requires, —

(a) 'Act' means the Kerala Panchayat Raj Act, 1994 (13 of 1994);

(b) 'Bill/Demand notice' means a notice of the tax assessed totally and published addressing the tax payer and demand in writing the profession tax and requesting the tax payer to pay profession tax liable to be deducted or collected from the salary of the employee by the employer/head of office, intimation regarding the assessment of tax payable by the tax payer, reply to the objectives, decision of appeal or other actions to realise the arrears. Such intimations/ notices shall have the effect of a "notice' specified in Section 240 of the Act;

(c) ‘Transacts Business' means 


(d) 'Head of Office' or 'employer' means the person authorised to draw or pay the salary of employee of the industry or department or the Administrative Office, Manager, Secretary or head of Office of the Central or State Government or of a public or private sector undertaking; 
 
(e) 'Requisition' means a specific demand made in writing to the employees by the Secretary to give the details connected with the levying of tax or intimating the employee for the purpose of levying of tax or service of any bill/demand notice and the due receipt and return of duplicate by the addressee or of the deduction/collection of profession tax from the salary of the employee for prompt payment in the Village Panchayat and includes requisition to give the required particulars for proper recording of accounts or for further action in the matter; (f) 'Section' means a section in the Act; (g) 'Secretary' means the Secretary of the Village Panchayat; (h) Words and expressions used, and not defined in these rules, but defined in the Act shall have the meanings respectively assigned to them in the Act. 

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.