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 |
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 :
Acts & Amendments