Understanding the 2012-13 Professional Tax Slab Changes in Madhya Pradesh: What Do They Mean for You?

Professional Tax Slab for Madhya Pradesh (2012-13)

Please refer to the Professional Tax slab of Madhya Pradesh for 2012-13 (page no. 5 & 6) in the attached notification no. 174 dated 31.03.2012, published in the MP Gazette (Extraordinary) effective from 01 Apr. 2012.

Person in employment whose annual salary or wage:
- a) does not exceed Rs. 150,000/- - NIL
- b) exceeds Rs. 150,000/- but is less than Rs. 180,000/- - Rs. 1,500 (Rs. 125 per month)
- c) is Rs. 180,000/- and more - Rs. 2,500 (Rs. 208 for eleven months & Rs. 212 for the twelfth month)

Regards,
Jitendra Bheniya

I just wanted to know:

1. Is PT deducted with respect to Gross Wages or basic salary?
2. Also, if my gross salary is 17,000 and if, suppose, in any particular month I am on leave without pay due to which my Gross Salary has come to 12,000 (i.e., less than 15,000), will there be a PT deduction of 125 or not? My question is, what if the gross amount varies in any case?

Thank you and regards,
Ronnie