PT On Salary Difference

If Salary of Person is Rs – 4000 and got increment from April 2014. According to hike he got the incremented amount is Rs 500 so w.e.f April 14 his salary will Rs 4500 and this increment has done in month of July 14, so his salary difference Is RS 1500 (April, May & Jun). In the month of July 14 he got his regular incremented salary Rs 4500 plus difference Rs 1500 and total gross salary becomes Rs 6000 and as per professional tax rule gross salary is more than 5000 so is that person is liable to deduct PT for July 14. Because his salary exceeds amt 5000 in July 14 only and from au 14 it will be Rs 4500/- so is deduction of PT for July 14 is correct.

Hi,
That excess amount should be deduct from salary from the period of applicability of employee, and salary arrears to be shown under land revenue.

Hi Aditya thanks for the comment but wanted to know that is that particular salary amount is eligible for PT deduction or not. And one more thing that this is an example only because from July 2014 Tax slab has change from 5001 (175) TO 7501 (175).