Hi,
Are physically, blind, mental etc., disabled people are exempted from paying profession tax? If, so under which section of the profession act, this has been detailed.
Can I get soft copy of it?
Many thanks,
Cheers!!
Srini
From India, Bangalore
1Are physically, blind, mental etc., disabled people are exempted from paying profession tax? If, so under which section of the profession act, this has been detailed.
Can I get soft copy of it?
Many thanks,
Cheers!!
Srini
From India, Bangalore
Yes. Disabled persons are exempted under the Professional Tax Act. However, Professional Tax is a state subject. Hence, each State have their own enactment. Hence request you to kindly the appropriate enactment in the state you reside.
As per Maharastra Professional Tax Act, the excerpt is as under:
27A. Exemptions: Nothing contained in section 3 and other provisions of this Act shall apply to--
(a) the members of the Forces as defined in the Army Act, 1950 or the Air Force Act, 1950 and the members of Indian Navy as defined in the Navy Act, 1957 serving in any part of the State and drawing pay and allowances as Army or Air Force or Navy, as the case may be, including the members of auxiliary forces or reservists, or reserve and auxiliary services serving in any part of the State and drawing pay and allowances as such auxiliary forces or reservists, or reserve and auxiliary services, as the case may be, under the budgetary allocations of the Defence Services.
Explanation.It is hereby declared for the removal of doubts that nothing in this clause shall apply or shall be taken to have applied during any period starting on or after the 1st May, 2000 to persons drawing pay and allowances from the establishments of the Defence Ordnance Factories situated in any part of the State.
(b) The badli workers in the textile industry.
(c) Any person suffering from a permanent physical disability (including blindness), being a permanent physical disability specified in the rules made in this behalf by the State Government, which is certified by a physician, a surgeon or an oculist, as the case may be, working in a Government Hospital and which has the effect of reducing considerably such individual's capacity for normal work or engaging in a gainful employment or occupations:
Provided that such individual or, as the case may be, employer produces the aforesaid certificate before the prescribed authority in respect of the first assessment year for which he claims deduction under this sub-section :
Provided further that the requirement of producing the certificate from a physician, a surgeon or an oculist, as the case may be, working in a Government Hospital shall not apply to an individual who has already produced a certificate before the prescribed authority under the provisions of this sub-section as they stood immediately before the 1st day of April 1995.
Explanation.For the purpose of this sub-section, the expression "Government Hospital" includes a departmental dispensary whether full time or part time established and run by a Department of the Government for the medical attendance and treatment of a class or classes of Government servants and members of their families, a hospital maintained by a local authority and any other hospital with which arrangements have been made by the Government for the treatment of Government servants;
(d) Women exclusively engaged as agents under the Mahila Pradhan Kshetriya Bachat Yojana of Directorate of Small Savings.
(e) Parents or Guardian of any person who is suffering from mental retardation specified in the rules made in this behalf, which is certified by a psychiatrist working in a Government Hospital :
Provided that such individual produces such certificate before the prescribed authority in respect of the first, assessment year for which he claims deduction under this sub-section.
Explanation.For the purpose of this clause, the expression "Government Hospital" will have the same meaning as assigned to it in clause (c);
(f) the person who have completed the age of sixty-five years.
Provided that such mental retardation shall be duly certified by a registered medical practitioner.
(g) parents of guardians of a child suffering from a physical disability as specified in clause (c),
provided that such physical disability shall be duly certified by a registered medical practitioner.
Regards,
Joseph
As per Maharastra Professional Tax Act, the excerpt is as under:
27A. Exemptions: Nothing contained in section 3 and other provisions of this Act shall apply to--
(a) the members of the Forces as defined in the Army Act, 1950 or the Air Force Act, 1950 and the members of Indian Navy as defined in the Navy Act, 1957 serving in any part of the State and drawing pay and allowances as Army or Air Force or Navy, as the case may be, including the members of auxiliary forces or reservists, or reserve and auxiliary services serving in any part of the State and drawing pay and allowances as such auxiliary forces or reservists, or reserve and auxiliary services, as the case may be, under the budgetary allocations of the Defence Services.
Explanation.It is hereby declared for the removal of doubts that nothing in this clause shall apply or shall be taken to have applied during any period starting on or after the 1st May, 2000 to persons drawing pay and allowances from the establishments of the Defence Ordnance Factories situated in any part of the State.
(b) The badli workers in the textile industry.
(c) Any person suffering from a permanent physical disability (including blindness), being a permanent physical disability specified in the rules made in this behalf by the State Government, which is certified by a physician, a surgeon or an oculist, as the case may be, working in a Government Hospital and which has the effect of reducing considerably such individual's capacity for normal work or engaging in a gainful employment or occupations:
Provided that such individual or, as the case may be, employer produces the aforesaid certificate before the prescribed authority in respect of the first assessment year for which he claims deduction under this sub-section :
Provided further that the requirement of producing the certificate from a physician, a surgeon or an oculist, as the case may be, working in a Government Hospital shall not apply to an individual who has already produced a certificate before the prescribed authority under the provisions of this sub-section as they stood immediately before the 1st day of April 1995.
Explanation.For the purpose of this sub-section, the expression "Government Hospital" includes a departmental dispensary whether full time or part time established and run by a Department of the Government for the medical attendance and treatment of a class or classes of Government servants and members of their families, a hospital maintained by a local authority and any other hospital with which arrangements have been made by the Government for the treatment of Government servants;
(d) Women exclusively engaged as agents under the Mahila Pradhan Kshetriya Bachat Yojana of Directorate of Small Savings.
(e) Parents or Guardian of any person who is suffering from mental retardation specified in the rules made in this behalf, which is certified by a psychiatrist working in a Government Hospital :
Provided that such individual produces such certificate before the prescribed authority in respect of the first, assessment year for which he claims deduction under this sub-section.
Explanation.For the purpose of this clause, the expression "Government Hospital" will have the same meaning as assigned to it in clause (c);
(f) the person who have completed the age of sixty-five years.
Provided that such mental retardation shall be duly certified by a registered medical practitioner.
(g) parents of guardians of a child suffering from a physical disability as specified in clause (c),
provided that such physical disability shall be duly certified by a registered medical practitioner.
Regards,
Joseph
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