Kerala State Tax on Professions, Trades, Callings & Employment Rules, 1996

The Kerala State Tax on Professions, Trades, Callings and Employment Act, 1996 (commonly know as Profession Tax Act) came into force with the object of levying tax on professions, trades, callings and employments. It extends to the whole state of Kerala. 

• Profession Tax is always paid on half yearly basis.

• For the first half of theyear, that is, April - Sept, the tax is to be paid on or before 31 Aug. For the second half of the year, that is, Oct - Mar, tax is to be paid on or before 28 Feb.

• For Panchayats & Corporation, the PT slab differs.

 Short title and commencement. —

(1) These rules may be called the Kerala Panchayat Raj (Profession tax) Rules, 1996.

(2) They shall come into force on the 1st day of April, 1996. 2. Definitions.   - In these rules, unless the context otherwise requires, —

(a) 'Act' means the Kerala Panchayat Raj Act, 1994 (13 of 1994);

(b) 'Bill/Demand notice' means a notice of the tax assessed totally and published addressing the tax payer and demand in writing the profession tax and requesting the tax payer to pay profession tax liable to be deducted or collected from the salary of the employee by the employer/head of office, intimation regarding the assessment of tax payable by the tax payer, reply to the objectives, decision of appeal or other actions to realise the arrears. Such intimations/ notices shall have the effect of a "notice' specified in Section 240 of the Act;

(c) ‘Transacts Business' means 

(d) 'Head of Office' or 'employer' means the person authorised to draw or pay the salary of employee of the industry or department or the Administrative Office, Manager, Secretary or head of Office of the Central or State Government or of a public or private sector undertaking; 
 
(e) 'Requisition' means a specific demand made in writing to the employees by the Secretary to give the details connected with the levying of tax or intimating the employee for the purpose of levying of tax or service of any bill/demand notice and the due receipt and return of duplicate by the addressee or of the deduction/collection of profession tax from the salary of the employee for prompt payment in the Village Panchayat and includes requisition to give the required particulars for proper recording of accounts or for further action in the matter; (f) 'Section' means a section in the Act; (g) 'Secretary' means the Secretary of the Village Panchayat; (h) Words and expressions used, and not defined in these rules, but defined in the Act shall have the meanings respectively assigned to them in the Act. 

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