Professional Tax

  1. Pan Card – Individual/Firm/Company
  2. Adhar card (in case of individual)
  3. Light Bill for Business address Proof
  4. Cancel cheque

The nomenclature ‘Professional tax’ could be one of those terms which do not completely convey the real meaning of the term. Unlike the name suggests, it is just not the tax levied only on professionals. It is a tax on all kinds of professions, trades, and employment and levied based on the income of such profession, trade and employment. It is levied on employees, a person carrying on business including freelancers, professionals, etc., subject to income exceeding the monetary threshold if any.

As per Article 246 of the Constitution of India, only Parliament has the exclusive power to make laws with respect to Union List which includes taxes on income. The state has the power to make laws only with respect to the Concurrent and State list. However, professional tax though is a kind of tax on income is levied by State Government (not all states in the country chose to levy professional tax). State Government is also empowered to make laws with respect to professional tax though being a tax on income under Article 276 of the Constitution of India which deals with tax on professions, trades, callings and employment.

It may be noted that professional tax is a deductible amount for the purpose of Income-tax Act, 1961 and can be deducted from taxable income.

Contact us to get all the details about Professional Tax

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