Professional Tax and Its Applicability
According to Article 276 of the Indian Constitution, Profession Tax or Tax on employment is levied on the employee and is to be deducted from the salary every month. The amount paid as Professional Tax is exempted, as per G.O.Ms.No.82, dated 04.02.2013. Please help somebody. From which date will the new rule be applicable?
Regards,
Venkat
From India, Visakhapatnam
Acknowledge(0)
Amend(0)
3According to Article 276 of the Indian Constitution, Profession Tax or Tax on employment is levied on the employee and is to be deducted from the salary every month. The amount paid as Professional Tax is exempted, as per G.O.Ms.No.82, dated 04.02.2013. Please help somebody. From which date will the new rule be applicable?
Regards,
Venkat
From India, Visakhapatnam
Acknowledge(0)Amend(0)
It is always applicable for the financial year after the order is passed or on the date as clearly specified. Since the order does not specify any date, it is to be deemed effective from April 1, 2013.
Seniors, please advise if I am wrong.
From India, Ahmadabad
Acknowledge(0)Amend(0)
Seniors, please advise if I am wrong.
From India, Ahmadabad
Acknowledge(0)Amend(0)
Is this notification hold good for all over India or specifically to AP, Please revert Santosh Javali
From India, Hubli
Acknowledge(0)Amend(0)
From India, Hubli
Acknowledge(0)Amend(0)
hi, new amendment on p.tax is applicable from feb-13,i.e,p.tax is to be deducted from feb-salary in the month of march-13.
From India, Hyderabad
Acknowledge(1)
Amend(0)
From India, Hyderabad
Acknowledge(1)Amend(0)
Understanding Professional Tax Amendments in India
The taxes on professions, trades, callings, and employments are a subject matter of the State. Article 276(3) of the Constitution of India empowers the Legislature of a State to make laws in this regard. Accordingly, many State Governments have enacted their respective laws.
The querist has posted the abstract notification of an amendment in Andhra Pradesh law, in which the effective date is not mentioned. This abstract notification is an order to publish the notification in an extraordinary issue of the Andhra Pradesh Gazette dated 06-02-2013.
The general rule is that when there is no effective date mentioned in the Gazette, the date of publication of the Gazette is considered the effective date. According to this, if there is no mention of the effective date in the Gazette, then the effective date will be 06.02.2013.
In this case, my view is that whatever taxes are payable after this date will be as per the new rates. For example, the tax for January 2013, payable on 28th February 2013, should be at the new rate. One may have a different opinion from mine.
In Maharashtra, there have been no changes in the rates so far. In Gujarat, too, to my knowledge, there have been no changes in the rates so far.
Regards
From India, Mumbai
Acknowledge(0)Amend(0)
The taxes on professions, trades, callings, and employments are a subject matter of the State. Article 276(3) of the Constitution of India empowers the Legislature of a State to make laws in this regard. Accordingly, many State Governments have enacted their respective laws.
The querist has posted the abstract notification of an amendment in Andhra Pradesh law, in which the effective date is not mentioned. This abstract notification is an order to publish the notification in an extraordinary issue of the Andhra Pradesh Gazette dated 06-02-2013.
The general rule is that when there is no effective date mentioned in the Gazette, the date of publication of the Gazette is considered the effective date. According to this, if there is no mention of the effective date in the Gazette, then the effective date will be 06.02.2013.
In this case, my view is that whatever taxes are payable after this date will be as per the new rates. For example, the tax for January 2013, payable on 28th February 2013, should be at the new rate. One may have a different opinion from mine.
In Maharashtra, there have been no changes in the rates so far. In Gujarat, too, to my knowledge, there have been no changes in the rates so far.
Regards
From India, Mumbai
Acknowledge(0)Amend(0)CiteHR is an AI-augmented HR knowledge and collaboration platform, enabling HR professionals to solve real-world challenges, validate decisions, and stay ahead through collective intelligence and machine-enhanced guidance. Join Our Platform.
Professional tax hyderabad.doc
P.TAX AMENDMENT 2018.pdf
Professional Tax.zip