Tax on Profession, trade, calling and employment, TamilNadu

The Tamil Nadu Tax on Professions, Trades, Callings and Employment Act,(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 Tamil Nadu. 

Profession Tax shall be collected from the salary of August and January. The slab rate differs for some corporations and panchayats across Tamil Nadu.

 

Chennai Corporation
Six Months Income     PT/Six Month
Up to Rs. 21,000 0
Rs. 21,001 to Rs. 30,000 Rs.100
Rs. 30,001 to Rs. 45,000 Rs.235
Rs. 45,001 to Rs. 60,000 Rs.510
Rs. 60,001 to Rs. 75,000 Rs.760
Rs. 75,001 and above Rs.1,095

 

Salem Corporation
Six Months Income     PT/Six Month
Up to Rs. 21,000 0
Rs. 21,001 to Rs. 30,000 Rs.101
Rs. 30,001 to Rs. 45,000 Rs.254
Rs. 45,001 to Rs. 60,000 Rs.507
Rs. 60,001 to Rs. 75,000 Rs.761
Rs. 75,001 and above Rs.1,014

 

Coimbatore Corporation
Six Months Income     PT/Six Month
Up to Rs. 21,000 0
Rs. 21,001 to Rs. 30,000 Rs.127
Rs. 30,001 to Rs. 45,000 Rs.317
Rs. 45,001 to Rs. 60,000 Rs.634
Rs. 60,001 to Rs. 75,000 Rs.950
Rs. 75,001 and above Rs.1,250

 

Tirunelveli Corporation
Six Months Income     PT/Six Month
Up to Rs. 21,000 0
Rs. 21,001 to Rs. 30,000 Rs.98
Rs. 30,001 to Rs. 45,000 Rs.244
Rs. 45,001 to Rs. 60,000 Rs.488
Rs. 60,001 to Rs. 75,000 Rs.731
Rs. 75,001 and above Rs.975

 

Trichy Corporation
Six Months Income     PT/Six Month
Up to Rs. 21,000 0
Rs. 21,001 to Rs. 30,000 Rs.130
Rs. 30,001 to Rs. 45,000 Rs.330
Rs. 45,001 to Rs. 60,000 Rs.660
Rs. 60,001 to Rs. 75,000 Rs.990
Rs. 75,001 and above Rs.1,320

 

Madurai Corporation
Six Months Income     PT/Six Month
Up to Rs. 21,000 0
Rs. 21,001 to Rs. 30,000 Rs.125
Rs. 30,001 to Rs. 45,000 Rs.300
Rs. 45,001 to Rs. 60,000 Rs.615
Rs. 60,001 to Rs. 75,000 Rs.920
Rs. 75,001 and above Rs.1,220

 

Hosur Corporation
Six Months Income     PT/Six Month
Rs. 0 to Rs. 2,999 0
Rs.3,000 to Rs.4,999 Rs.25
Rs.5,000 to Rs.7,999 Rs.50
Rs.8,000 to Rs.9,999 Rs.75
Rs.10,000 to Rs.14,999 Rs.100
Rs.15,000 to Rs.19,999 Rs.150
Rs.20,000 and above Rs.200

 

Dindigul Corporation
Six Months Income     PT/Six Month
Rs. 0 to Rs. 21,000 0
Rs. 21,001 to Rs. 30,000 Rs.120
Rs. 31,001 to Rs. 45,000 Rs.300
Rs. 45,001 to Rs. 60,000 Rs.590
Rs. 60,001 to Rs. 75,000 Rs.890
Rs. 75,001 and above Rs.1,180

 

Panchayats
Six Months Income     PT/Six Month
Rs. 0 to Rs. 21,000 0
Rs. 21,001 to Rs. 30,000 Rs.60
Rs. 31,001 to Rs. 45,000 Rs.150
Rs. 45,001 to Rs. 60,000 Rs.300
Rs. 60,001 to Rs. 75,000 Rs.450
Rs. 75,001 and above Rs.600

 

Compliances


Applicability

1.(I) Short title, application and commencements:-

 These rules may be called the Town Panchayats, Municipalities and Municipal Corporations (Collection of arrears of tax on profession, trade, calling and employment) Rules, - 1998.

 

  i)    These rules shall apply to all Town Panchayats, Municipalities and Municipal Corporations in  the State.

 

  ii)  They shall be deemed to have come into force on the 1st October 1998.

 

2.(i) Filling of return for payment of arrears of tax on profession, trade, calling and employment:-

           Every trader or professional who is in arrears of profession tax shall file a return furnishing the details of amount due by him at the rate already determined by the Council under the provisions of the Tamil Nadu Tax on Professions, Trades Callings, and Employment's Act, 1992 (Tamil Nadu Act 24 of 1992) which was in force for the period from 1st April 1992 to 30th September 1998 in Form-1 to the Commissioner of a Municipality or a Corporation or to the Executive Officer of the Town Panchayats as the case may be on or before the 31st December 1998.  The Commissioner or Executive Officer as the case may be, may extend, if necessary, the period for filing the return thirty days from 31st December 1998 and shall further extend the period to not later than 28.2.1999.

 

3.       (1) Mode of Payment of Tax:-

 

(1) The return under rule-2 shall be accompanied a chalan, in support of payment of the arrears of profession tax due by a trader or a professional for the first two half-years commencing from 1.4.1992.

Provided that such payment shall be made in the Office of respective local body during office hours on all working days

 

(2)  A trader or professional shall pay the remaining arrears of profession tax due up to 30th September, 1998 during every current half-year along with the arrears for the periods not less than of two half-years.

Provided that the entire arrears of tax due under the repealed Tamil Nadu Tax on Professions, Trades, Callings and Employment's Act, 1992 (Tamil Nadu Act 24 of 1992) shall be paid not latter than three years period commencing from 1st October 1998.

 

(3) The Commissioner, or the Executive Officer as the case may be shall accept the return and acknowledge the receipt of payment of arrears of tax amount paid by the trader or professional.

 

4.       Interpretation of these rules by the Government :-

(1) If any question arises as interpretation of these rules, the question shall be referred to the Government, whose decision shall be final.

(2)  If any difficulty arises in giving effect to the provisions of these rules, the Government may, by order, do anything which appears to be necessary, for the purpose of removing the difficulty.

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.