The Gujarat State Tax on Professions, Trades, Callings and Employment Act, 1976

The Gujarat State Tax on Professions, Trades, Callings and Employment Act, 1976 (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 Gujarat. 

Professional Tax is the tax levied by the State Government on the income from Profession, or Employment and is collected through the Commercial Tax Department of the State. In the cases of employment, the employer shall deduct the tax from the salary and deposit the same to the State Government and the employer shall furnish a return to the tax department in the prescribed form in a specified time frame along with proof of tax payment. The other individual professionals shall pay their respective tax directly to the Government as prescribed under the Professional tax rules. 

The amount of professional tax deducted / payable by an employee /professional differs from State to State based on the slabs prescribed by respective States under corresponding Professions, Trades, Callings, And Employments Act & Rules.

The professional tax is levied only in certain States; there are some states and union territories wherein this tax is not levied.

  Monthly Salary Range        PT/Month  
Up to Rs. 12,000 0
More than Rs. 12,000 Rs.200

                                              

Applicability

 SHORT TITLE, EXTENT AND COMMENCEMENT :

1. (1) This Act may be called 1["Gujarat Panchayats, Muncipalities, Municipal Corporations and State] Tax on Professions, Traders, Callings and Employments Act, 1976."

2. It extends to the whole of the State of Gujarat.

3. It shall come into force on the 1st of April, 1976. 2.

DEFINITIONS :In this Act, unless the context otherwise requires,

(a) "Commissioner" means the Commissioner of Profession Tax appointed under section 12, and includes an Additional Commissioner of Profession Tax (if any) appointed under that section :

 

References

Acts & Amendments

Bare Act

Compliance Calendar
There are so many HR compliances to be taken care of every month, throughout the year. Check out our comprehensive calendar to stay on top of your game!
Related Acts

More Notifications

Discuss business needs, find out pricing or get a demo.
We would love to talk.

  • Product
  • HR Software
  • Payroll Software
  • Leave Management System
  • Attendance Management System
  • Performance Management System
  • Employee Self Service
  • Employee Engagement
  • Unite Marketplace
  • Recruitment Software
  • greytHR Service Status
greytHR-logo
GDPR Compliant certification badge
Soc2 certification badge
ISO Certification Badge
WhatsApp LogoMessage us on WhatsApp
© 2024 Greytip Software Pvt. Ltd.
Privacy PolicyTerms of Use
India
FacebookTwitterLinkedInInstagramYouTube