I need the below clarifications on Professional Tax (Chennai, Tamil Nadu):
(1) Is the Professional Tax borne by the Employer or Employee?
(2) Should a Company (Private Limited), apart from paying Professional Tax for its Employees, pay Professional Tax separately?
(3) A Private Limited Company, while making the first Professional Tax payment, should pay any initial registration charges/ tax?
(4) In the case of Employees whose services are not confirmed, does the Professional Tax apply to them?
(5) What action the Government can take, in case of a company which has been functioning for some years, due to oversight has not paid the Professional Tax from the company's date of inception?