Chennai Professional Tax - Rs. 35000 for the 6 months each. What will be the professional tax deducted from his salary as of 2019?

Rutuja-HR
Hello everyone, I wanted to know how to calculate the profession tax of a employee based out at Chennai?
For eg:
Mr. X draws gross salary of Rs. 35000, Rs. 43000, Rs. 35000, Rs. 35000, Rs. 35000,
Rs. 35000 for the 6 months each. What will be the professional tax deducted from his salary as of 2019?
Please suggest.
TAMASB
PROFESSION TAX SLAB

SERIAL NO AVERAGE HALF-YEARLY INCOME REVISED HALF-YEARLY TAX FROM 01.04.2018 PER MONTH
FROM TO
1 Upto 21000 …. NIL
2 21001 30000 135 23
3 30001 45000 315 53
4 45001 60000 690 115
5 60001 75000 1025 171
75001 And Above 1250 208


Section 138 C Rule 5 of Tamil Nadu Nunicipal Laws (Second Amendment) Act 59/58-(Organisation)

Any Person earning a salary of Rs.21,001 and above per half year is liable to pay
Profession Tax. Employer is liable to deduct the Tax from the salary payable to such
person before such salary is paid to him in the month of August and January of every
year and pay to the Corporation of Chennai before 15th September and 15th February
respectively without fail. Failing which penaalty will be levied as per rules


Section 138 B Rule 6 of Tamil Nadu Nunicipal Laws (Second Amendment) Act 59/58-(Individual)

Every Person who is a trader or a professional having an average half-yearly Income of
Rs.21,001/- and above per half-year is liable to pay profession tax before 30th September
for First half-year (April to September) and before the 31st March for the Second half-year
(October to March) respectively. Failing which penalty will be levied as per rules.
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The PT Rules and Notification of TN govt. are attached.
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