The Bihar State Tax on Professions, Trades, Callings and Employment Act, 2011 (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 West Bengal.
|Monthly Salary Range||PT/Month|
|Rs.1 to Rs.3,00,000||0|
|Rs. 3,00,001 to Rs.5,00,000||Rs.1,000|
|Rs.5,00,001 to Rs.10,00,000||Rs.2,000|
|Rs.10,00,001 and above||Rs.2,500|
Short title, extent and commencement.-—
(1) This Act may be called the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011.
(2) It shall extend to the whole of the State of Bihar.
(3) It shall come into force on such date as the State Government may, by notification, appoint.
(1) In this Act, unless the context otherwise requires, -
(a) “assessee” means a person or employer by whom tax is payable under this Act;
(b) “employee” means a person employed on salary or wages, and includes –
(i) a Government servant receiving pay from the revenues of the Central Government or any State Government or the Railway Fund;
(ii) a person in service of a body, whether incorporated or not, which is owned or controlled by the Central Government or any State Government where the body operates in any part of the State, even though its headquarters may be situated outside the State;
(iii) a person engaged in any employment of an employer not covered by clauses (i) and (ii) above;
(c) “employer” in relation to an employee earning any salary or wages on regular basis under him, means the person or the officer who is responsible for disbursement of such salary or wages, and includes the head of the office or any establishment as well as the manager or agent of the employer;
(d) “Government” means the State Government of Bihar;
(e) “Income” means Income as defined under the Income Tax Act, 1961;
(f) “person” means any person who is engaged in any profession, trade, calling or employment in the State of Bihar and includes a Hindu undivided family, firm, company, corporation or other corporate body, any society, club, or association so engaged, but does not include any person who earns wages on casual basis;
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