Hello everyone,
I wanted to know how to calculate the professional tax of an employee based in Chennai.
For example, Mr. X draws a gross salary of Rs. 35,000 for each of the 6 months in 2019. What will be the professional tax deducted from his salary as of 2019?
Please suggest.
From India, Mumbai
Acknowledge(1)
Amend(0)
1I wanted to know how to calculate the professional tax of an employee based in Chennai.
For example, Mr. X draws a gross salary of Rs. 35,000 for each of the 6 months in 2019. What will be the professional tax deducted from his salary as of 2019?
Please suggest.
From India, Mumbai
Acknowledge(1)Amend(0)
Profession Tax Slab
SERIAL NO | AVERAGE HALF-YEARLY INCOME | REVISED HALF-YEARLY TAX FROM 01.04.2018 | PER MONTH
FROM | TO
1 | Upto 21000 | NIL
2 | 21001 | 30000 | 135 | 23
3 | 30001 | 45000 | 315 | 53
4 | 45001 | 60000 | 690 | 115
5 | 60001 | 75000 | 1025 | 171
75001 And Above | 1250 | 208
Section 138 C Rule 5 of Tamil Nadu Municipal Laws (Second Amendment) Act 59/58 (Organisation)
Any person earning a salary of Rs. 21,001 and above per half year is liable to pay profession tax. The employer is liable to deduct the tax from the salary payable to such a person before the salary is paid to him in the month of August and January of every year and pay it to the Corporation of Chennai before 15th September and 15th February respectively without fail. Failing which, a penalty will be levied as per rules.
Section 138 B Rule 6 of Tamil Nadu Municipal Laws (Second Amendment) Act 59/58 (Individual)
Every person who is a trader or a professional having an average half-yearly income of Rs. 21,001/- and above per half-year is liable to pay profession tax before 30th September for the first half-year (April to September) and before 31st March for the second half-year (October to March) respectively. Failing which, a penalty will be levied as per rules.
From India, undefined
Acknowledge(0)Amend(0)
SERIAL NO | AVERAGE HALF-YEARLY INCOME | REVISED HALF-YEARLY TAX FROM 01.04.2018 | PER MONTH
FROM | TO
1 | Upto 21000 | NIL
2 | 21001 | 30000 | 135 | 23
3 | 30001 | 45000 | 315 | 53
4 | 45001 | 60000 | 690 | 115
5 | 60001 | 75000 | 1025 | 171
75001 And Above | 1250 | 208
Section 138 C Rule 5 of Tamil Nadu Municipal Laws (Second Amendment) Act 59/58 (Organisation)
Any person earning a salary of Rs. 21,001 and above per half year is liable to pay profession tax. The employer is liable to deduct the tax from the salary payable to such a person before the salary is paid to him in the month of August and January of every year and pay it to the Corporation of Chennai before 15th September and 15th February respectively without fail. Failing which, a penalty will be levied as per rules.
Section 138 B Rule 6 of Tamil Nadu Municipal Laws (Second Amendment) Act 59/58 (Individual)
Every person who is a trader or a professional having an average half-yearly income of Rs. 21,001/- and above per half-year is liable to pay profession tax before 30th September for the first half-year (April to September) and before 31st March for the second half-year (October to March) respectively. Failing which, a penalty will be levied as per rules.
From India, undefined
Acknowledge(0)Amend(0)CiteHR is an AI-augmented HR knowledge and collaboration platform, enabling HR professionals to solve real-world challenges, validate decisions, and stay ahead through collective intelligence and machine-enhanced guidance. Join Our Platform.
Professional tax chennai.doc
SALARY SHEET CALCULATION.xls