Understanding Maharashtra's Professional Tax: Do We Deduct Rs. 300 for February Overtime?

Please explain the Professional Tax rules as per Maharashtra.

Whether we have to deduct Professional Tax of Rs. 300 from those employees who received a salary including overtime in the month of February '09.

Regards,
Rajwanti Jain.

Sir,

We have our head office in Aurangabad (MS) and branch offices all over India. As per the provisions of Professional Tax, we deduct Professional Tax from our employees who work in Maharashtra. We calculate the salary of all staff in our entire group at Aurangabad and deposit it through the bank in Aurangabad.

Please advise on whether this applies to our Delhi office staff, as they work only in the Delhi area where Professional Tax is not enforced. Your guidance is appreciated.

I'm eager to know, when a contractor hires laborers indirectly and for his own purpose, is he liable to pay professional tax to the commissioner? If yes, then what will be the amount of salary deductions and how will it be administered?

Regards,
Natasha