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.
| Monthly Salary Range | PT/Month |
| Rs.1 to Rs.5,999 | 0 |
| Rs.6,000 to Rs.8,999 | Rs.80 |
| Rs.9,000 to Rs.11,999 | Rs.150 |
| Rs.12,000 and above | Rs.200 |
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 :
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