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.

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

Compliances

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

Notifications

Schedule for Profession Tax to certain class of persons

08 Apr, 2022

The Finance Department of Gujarat has issued a notification to insert and revise the Schedule for Levy and Charge of Profession, Trade, Calling or Employment Tax effective from 01 April 2022, in respect to the classes of Person. This supersede the previous Schedule (Notification No. (GHN-11)-PFT-2008-S.3(2)(4)-TH dated April 1, 2008).