professional tax rules in Maharashtra for back dated salary ( supplementary days)

swapnil-wath
If employee salary Rs. 12,000/- per month, he worked in previous month for 15 Days & He get salary of Rs. 6,000/- & PT not deducted in that Month. but his leave sanctioned in current month for 15 days of Previous month, then His salary drawn Rs. 6,000/- of Previous month + 12,000/- for current month. My question is on previous month salary (6,000) Rs. 200 professional tax to be deducted in current month or Not? (12000+6000=18000/- PT deduct 200 for current month + PT deduct 200 for previous month =400, net salary =17600/-) 0r (12000+6000=18000/- PT deduct 200 for current month + PT deduct 0 for previous month =200, net salary =17800/-). which statement is correct from above?
If you are knowledgeable about any fact, resource or experience related to this topic - please add your views. For articles and copyrighted material please only cite the original source link. Each contribution will make this page a resource useful for everyone. Join To Contribute