Professional Tax

Legislative Authority

Article 276 of the Constitution of India authorizes the State Legislatures to levy taxes on professions, trades, callings and employments in their states. Initially, the article had stipulated Two Hundred and Fifty rupees per annum as the maximum limit of taxes leviable by a state. However, vide Sixtieth Amendment in the Constitution in 1988, this limit has been enhanced to Two Thousand and Five Hundred rupees per annum as the maximum amount of taxes payable by any one person to a State or to any one municipality, district board, local board or other local authority in the State.

State Specific Laws

In exercise of the powers vested under Article 276 of the Constitution, certain states have enacted laws to levy tax on Professions, Trades, Callings and Employments. The Acts governing tax on Professions, Trades, Callings and Employments in the respective states are listed herein below:

Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987 Assam Professions, Trade Callings and Employments Taxation Act, 1947 Chhattisgarh Professional Tax Act, 1995 Gujarat State Tax on Profession, Trades, Callings and Employments Act, 1976 Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976 Madhya Pradesh Professional Tax Act, 1995 Maharashtra State Tax on Professions, Trade Callings and Employments Act, 1975 Orissa State Tax on Professions and Trades, Callings and Employments Act, 2000 Punjab Finance Act, 1977 regulating Tax on Professions, Trades, Callings and Employments in Punjab Rajasthan Tax on Professions, Trades, Callings and Employment Act, 2000 Sikkim Tax on Professions, Trades, Callings & Employments Act, 2006 Tamil Nadu Tax on Professions, Trades Callings, and Employment's Act, 1992 West Bengal State Tax on Professions and Trades, Callings and Employments Act, 1979

Services We Offer

We are Labour Law Consultants and at FuturAge^SM, we offer following services in relation to compliances under state specific laws on Professional Tax:

	Providing day to day consultancy on matters pertaining to tax on Professions, Trades, Callings and Employments
	Registration / Enrolment under Professional Tax
	Assistance in complying various provisions under the Acts
	Assistance in deduction and payment of Professional Tax
	Preparation & Filing of periodical returns
	Application for Rectification of mistakes
	Assistance in recovery proceedings
	Assistance in claiming Refunds of excess payments
	Assistance at the time of inspetion of accounts & documents and search of premises
	Appeal to Appellate Authorities
	Revision of orders passed by the Appellate Authorities
	Compounding of Offences