Ex-Service Personnel in Cochin: Can You Get an Exemption from Professional Tax?

Dear Sir/Madam,

Please clarify the following doubt. I am an ex-service person. Is there any exemption available for me from paying Professional tax in Cochin corporation? If yes, please explain the procedure.

Best regards,
Reeja Francis

Available information regarding PTAX payment states that ex-service personnel are exempted from paying it.

Persons Exempt from Payment of Profession Tax

As per Rule 32 of the Professional Tax Rules 1975, parents of children with permanent disabilities and mental retardation are exempt from paying professional tax (Reference: Trade Circular No PFT-1095/Adm-7/87/B-1109, Cir No 34-T of 1996, Mumbai dated 6.11.96).

Exemption from Payment of Profession Tax

The following classes of persons are exempted from payment of profession tax:

1. Members of the forces as defined in the Army Act, 1950, the Air Force Act, 1950, and the Navy Act, 1957, including members of auxiliary forces or reservists, serving in the state.
2. Badli workers in the textile industry.
3. Any person suffering from a permanent physical disability (including blindness).
4. Women exclusively engaged as agents under the Mahila Pradhan Kshetriya Bachat Yojna or Director of Small Savings.
5. Parents or guardians of any person who is suffering from mental retardation.
6. Persons who have completed the age of 65 years (w.e.f. 1.4.1995).
7. Parents or guardians of a child suffering from a physical disability as specified in clause (C) w.e.f. 1.10.1996.

Regards.

I appreciate your response. However, the information provided by you is specific to Maharashtra under the Maharashtra State Tax on Professions, Trades, Callings, and Employments Act, 1975. Professional Tax is governed by state laws, and Kerala State has its own legislation. You will need to research the provisions outlined in the Kerala Law.

To the best of my knowledge, in Kerala, ex-servicemen are exempt from this tax. Although there is a notification regarding this exemption, I have been unable to locate it. Furthermore, Members of the Legislative Assembly (MLAs) are also exempt from paying this tax in Kerala.

Regards