The Manipur State Tax on Professions, Trades, Callings and Employment Act, 1979 (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 Manipur.
|Monthly Salary||PT monthly|
|Rs.4,251 to Rs.6,250||100|
|Rs.6,251 to Rs.8,333||167|
|Rs.8,334 to Rs.10,416||200|
|Rs.10,417 or above||208 & 212|
Note :- For the last slab Manipur levies Professional Tax @ Rs. 208 for 11 months and Rs. 212 for the last month.
In exercise ofthepowers conferred under sub-section (2) of Section 1 of Manipur Profession, Trades, Callings and Employments Taxation (Eight Amendment) Act, 2AlZ, theGovemor of Manipur is pleased to appoint lst Septembet 2012 as the date on which this Act shall come into force.
Short title and cornmencement:
(1) This Act may be called the Manipur Professions, Trades, Callings and Employments Taxation (Eighth Amendment ) Act, 2012
(2) It shall come into force on such date as the State Covernrnent may, by notification in the official Gazette. appoint.
Acts & Amendments