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Profession Tax on Employees in Maharashtra Profession Tax on Employees in Maharashtra Profession Tax on Employees in Maharashtra
Nov212012
Profession Tax on Employees in Maharashtra
Profession tax also called tax on employment is imposed by a state under article 276 of the Constitution of
India. This tax is deducted from the salary of an employee every month. The profession tax amount is
considered exemptible from taxable income of the employee.
Profession Tax is imposed upon professions and employments although the employee is already paying an
income tax. As per Article 276, Constitution of India, the total amount payable to any one municipality, local
board, district board, or any other legislative agency in the state by way of taxes on Professions, Trades,
Callings and Employments is not supposed to exceed Rs. 2,500 p.a.
Employer who must have a certificate of enrollment from tax government department is defined as a person or
officer who is answerable for payment or salary or wages of the employee. This authority is supposed to be the
head of the office of any establishment or employer.
Profession Tax
1. An Employer having more than one place of work, will have to apply separately to each authority as
regards the place of work coming under the jurisdiction of that authority.
2. Company hiring many persons has to pay profession tax since being engaged in trade and needs to have
certificate of enrollment.
3. Every Employer has to receive a certificate of Registration within Thirty days from the date of becoming
able to pay Profession Tax.
4. Each person liable to pay tax under this Act has to receive a Certificate of Enrollment in the prescribed
manner from the prescribed authority.
5. If a person is in employment of any diplomatic office, office of consulate, or trade commissioner of
foreign country located in any part of the state, he or she has to obtain a certificate of enrollment in case he
or she is liable to pay tax and pay the tax by themselves. These offices don’t have to get certificate of
registration. If any foreigners are employees in these offices then they are not liable to pay profession tax.
6. If a person who has to apply for a certificate of enrollment, and has several work places within State of
Maharashtra, he or she will need to submit one application for all places of work. He is supposed to give
one name of place of work as main place work and submit the application to an authority under whose
jurisdiction, the main place of work is located.
Profession Tax Slab for Salaried Employees in Maharashtra
Salary or Wages
Upto Rs.5000/- Nil
Rs.5,001/- to Rs.10,000/- Rs.175/-
Rs.10,001/- and above Rs.200/-*
* Rs.300/- for the month of February
Registration
The employer is supposed to deduct tax as per above mentioned rates and deposit with Government. However
even if profession tax not deducted, employer is liable to pay tax. For this purpose the Employer should obtain
the Registration Certificate from Department within 30 days from date of his liability. The employer should
also file the returns and pay taxes as per monthly/quarterly/annual return which ever is applicable to him,
determined as per tax liability.
Liability to File Return and Payment of Tax for Employer (From 1-4-
2011) onwards
Tax Liability Periodicity
Months of salary to be covered
Due Date
Less than Rs. 50,000 in previous year
Annual March of the previous year and April to February of the current year
31st March
Rs. 50,000/- or more in previous year
Monthly Salary of previous month End of the month for which return is filed
In case of first year of registration
Monthly Salary of previous month End of the month for which return is filed
With effect from 1st February, 2011, an Assessee whose Profession Tax liability during the previous year is
Rs. 20,000 or more is required to upload his return in Electronic Mode. (Refer Notification No. VAT/AMD-
1010/IB/PT/ADM-6 dated 26-11-2010) and is thus able to make payment of Profession Tax in Form MTR-6.
Profession Tax Penalties
- Delays in obtaining Enrollment , a penalty of Rs. 2/per day and for Registration, a penalty of Rs. 5/- per day.
- Providing false information regarding enrollment – Penalty of 3 times of tax amount.
- Non-payment or late payment of profession tax – Penalty is equal to 10% of the amount of tax to be imposed.
- Late filing of Returns – Penalty of Rs. 300 per return.
Profession tax are exempted in the following cases,
1. Senior Citizen above 65 years age is tax exempt.
2. Person suffering from permanent physical disability.
3. Parent of a child suffering from physically disability.
4. Parent of a mentally retarded child.
Posted by Sensys at 3:17 PM Add Comment Tagged with: Profession Tax on Employees in Maharashtra, Profession Tax Return Filing date, Profession Tax Slabs in Maharashtra, Profession al Tax Slab mumbai , Profession al Tax Slabs , Profession al Tax Slabs all states, Profession al Tax Slabs maharashtra , PT Slab in Maharastra
Profession al Tax Slabs for different states in India Profession al Tax Slabs for different states in India Income Tax Slabs, Professional Tax Slabs for Indian States
Sep112012
The following are the Professional Tax Slabs for all the different states in India :-
Salary Slabs Per Month Professional Tax Per Month
Andhra Pradesh
upto Rs.5,000/- Nil
Rs.5,001/- to Rs.6,000/- Rs.60/-
Rs.6,001/- to Rs.10,000/- Rs.80/-
Rs.10,001/- to Rs.15,000/- Rs.100/-
Rs.15,001/- to Rs.20,000/- Rs.150/-
Rs.20,001/- and above Rs.200/-
Assam
upto Rs.3,500/- Nil
Rs.3,501/- to Rs.5,000/- Rs.30/-
Rs.5,001/- to Rs.7,000/- Rs.75/-
Rs.7,001/- to Rs.9,000/- Rs.110/-
Rs.9,001/- and above Rs.208/-
Chattisgarh
upto Rs.12,500/- Nil
Rs.12,501/- to Rs.16,667/- Rs.150/-
Rs.16,668/- to Rs.20,833/- Rs.180/-
Rs.20,834/- to Rs.25,000/- Rs.190/-
Rs.25,001/- & above Rs.200/-
Gujarat
upto Rs.2,999 Nil
Rs.3,000/- to Rs.5,999/- Rs.20/-
Rs.6,000/- to Rs.8,999/- Rs.40/-
Rs.9,000/- to Rs.11,999/- Rs.60/-
Rs 12,000/- and above Rs.80/-
Karnataka
upto Rs.9,999/- Nil
Rs.10,000/- to Rs.14,999/- Rs.150/-
Rs.15,000/- and above Rs.200/-
Kerala
upto Rs.1,999/- Nil
Rs.2000/- to Rs.2999/- Rs.20/-
Rs.3000/- to Rs.4,999/- Rs.30/-
Rs.5,000/- to Rs.7,499/- Rs.50/-
Rs.7,500/- to Rs.9,999 Rs.75/-
Rs.10,000/- to Rs.12,499/- Rs. 100/-
Rs.12,500/- to Rs.16,666/- Rs.125/-
Rs.16,667/- to Rs.20,833/- Rs.166/-
Rs.20,834/- and above Rs.208/-
Madhya Pradesh
upto Rs.3,333/- NIL
Rs.3,334/- to Rs.4,166/- Rs.30/-
Rs.4,167/- to Rs.5,000/- Rs.60/-
Rs.5,001/- to Rs.6,666/- Rs.90/-
Rs.6,667/- to Rs.8,333/- Rs.150/-
Rs.8334/- and above Rs.175/-
Maharashtra
upto Rs.5000/- Nil
Rs.5,001/- to Rs.10,000/- Rs.175/-
Rs.10,001/- and above Rs.200/-*
* Rs.300/- for the month of February
Meghalaya
upto Rs.4,166/- Nil
Rs.4,167/- to Rs.6,250/- Rs.16.50/-
Rs.6,251/- to Rs.8,333/- Rs.25/-
Rs.8,334/- to Rs.12,500/- Rs.41.50/-
Rs 12,501./- to Rs.-16,666 Rs.62.50/-
Rs.16,667/- to Rs.20,833/- Rs.33/-
Rs.20,834/- to Rs.25,000/- Rs.35/-
Rs.25,001/- and above Rs.38/-
Orissa
upto Rs.5000/- Nil
Rs.5,001/- to Rs.6,000/- Rs.30/-
Rs.6,001/- to Rs.8,000/- Rs.50/-
Rs.8,001/-to Rs.10,000/- Rs.75/-
Rs.10,001/- to Rs.15,000/- Rs.100/-
Rs.15,001/- to Rs.20,000/- Rs.150/-
Rs.20,001/- & above Rs.200/-
Tamil Nadu
upto Rs.3,500/- Nil
Rs.3501/- to Rs.5000/- Rs.16.50/-
Rs.5001/- to Rs.7500/- Rs.39/-
Rs.7501/- to Rs.10000/- Rs.85/-
Rs.10001/- to Rs.12500/- Rs.126.50/-
Rs.12501/- & above Rs.182.50/-
Tripura
upto Rs.2500/- Nil
Rs.2501/- to Rs.3500/- Rs.55/-
Rs.3501/- to Rs.4500/- Rs.85/-
Rs.4501/- to Rs.6500/- Rs.100/-
Rs.6501/- to Rs.10000/- Rs.140/-
Rs.10001/- and above Rs.180/-
West Bengal
upto Rs.5,000/- Nil
Rs.5,001/- to Rs.6,000/- Rs.40/-
Rs.6,001/- to Rs.7,000/- Rs.45/-
Rs.7,001/- to Rs.8,000/- Rs.50/-
Rs.8,001/- to Rs.9,000/- Rs.90/-
Rs.9,001/- to Rs.15,000/- Rs.110/-
Rs.15,001/- to Rs.25,000/- Rs.130/-
Rs.25,001/- to Rs.40,000/- Rs.150/-
Rs.40,001/- and above Rs.200/-