The constitution empowers the levy of profession tax subject to a maximum of rs. The slab rates in andhra pradesh on salary wage earners are as follows. Profession tax means the tax on professions, trades, callings and employments levied under this act. This act maybe called the maharashtra state tax on professions, trades. This is an equitous levy based on the principle of ability to pay. On commencement of the act, the local authorities were prevented from levying the tax by section 32 of the act and by omitting the provisions in the. Business or profession other than agriculture falling under sub clause a or. The andhra pradesh tax on profession trades, calling and employment act, 1987. Details of provisional ids allotted to the existing dealers. Paying in slip for making payment to the collecting agents the a. The commissioner shall, in the month of april every year, give a public notice by publication in the local newspapers having wide circulation directing all persons liable to pay tax under the act to get themselves registered or enrolled, as the case may be unless they are already registered or enrolled, and to furnish returns and pay the tax. The professional tax for some major states in india are andhra pradesh, maharashtra, gujarat, new delhi, karnataka, tamil nadu, madhya pradesh, west bengal. Hi, can anybody tell me what is the due date for payment of professional tax in andhra pradesh. The commercial taxes department is the nodal agency which collects the profession tax dues from professionals in the state.
A person earning an income from salary or anyone practicing a profession such as chartered accountant, company secretary, lawyer, doctor etc. Dec 28, 2011 requesting all the professionals, regarding proficianal tax how to register the professional tax, for employees more than 15000 salaries peolples is any registration number required to pay the professional tax please guide lines in this matter sudha thnking you all. Ap readers earn professional development hours and ceus that can be. Easy, stepbystep instructions for downloading, installing and setting up timesaving features in taxact professional editions.
Professional tax registration 24 hours ap industries. And profits in lieu of salary, as defined in section 17 of the income tax act, 1961, but. The administration of the act has been entrusted to the commercial taxes department. The andhra pradesh tax on professions, trades and callings and employments act, 1987 amendment to 1st schedule of the act notification issued. Try our free savings calculator to see how much you can save by switching to taxact professional.
Pt act 1987 as amended the commercial taxes department is the nodal agency which collects the profession tax dues from professionals in the state. The andhra pradesh tax on professions, trades, callings and employments act, 1987 a. Karnataka, bihar, west bengal, andhra pradesh, telangana, maharashtra, tamil nadu. Ap central education professionals the college board ap central. Let us have a look at professional tax forms available for all states in india.
Jan 24, 2019 download professional tax forms for ap, bihar, chhattisgarh, gujarat, karnataka, mp, maharashtra, orisha, telangana, tamil nadu and wb in excelfillable pdf. Commercial tax department department of revenue name of approval noc license registration professional tax registration 1 competent authority commercial tax department 2 stage preoperation 3 processing timeline spot approval 4 approving authority deputy commercial tax officer 5 supporting documents required s. Jan 06, 2016 pt filing professional tax filing karnataka govt duration. Insurance linked voluntary payment of income tax act 2009. Profession tax act, 1975 maharashtra i purpose and scope the maharashtra state tax on professions, trades, callings and employments act, 1975 profession tax act has come into operation from 141975. This act is also called as the maharashtra state tax on professions, trade, callings and employments act, 1975. Any individual who is working and earning income from salary, business or any kind of profession is liable to pay tax. Assessing authority, employee, employer, local authority, profession tax. Dear all, please do let me know whether exservicemen is exempted from payment of professional tax or not in andhra pradesh state. Oct 25, 2017 in this post, we will be discussing the professional tax slab rates for different states of india and penalties charged in case of any delay in the payment. Professional tax in andhra pradesh is levied under the andhra pradesh tax on professions, trades, callings and employment act 1987. Commercial tax department department of revenue ap industries. Jul 28, 2007 andhra pradesh goods and services tax act, 2017 act no.
Statement of objects and reasons at present the levy and collection of profession tax is administered by. What are the lists of states where professional tax is not applicable. Be it enacted by the madhya pradesh legislature in the fortysixth year of the republic of india as follows. The tax payers fulfill their income tax obligations by 31st march.
Please note a change in profession tax rates in andhra pradesh vide g. Professional tax act department of goods and services tax. In exercise of the powers conferred by subsection1 of section37 of the andhra pradesh tax on professions, trades, callings and employments act, 1987 act no. Please note these professional tax rates is only as per gujarat state we provide professional tax slab rates for all states in next article. Profession tax is the tax levied and collected by the state governments in india. It shall come into force on the 1st of april, 1976. Ccntnr act of the tnccrnetax act, 1961, but does not include. Course materials, exam information, and professional development opportunities for ap teachers and coordinators.
It is considered necessary to amend the karnataka sales tax act, 1957, the karnataka agricultural income tax act, 1957, the karnataka tax on professions, trades, callings and employments act, 1976, the karnataka entertainment tax act, 1958, the. Act 35 tax on professions, trades callings and employments 179 amending act 6 of 1995. Every person, engaged actively or otherwise in any profession, trade, calling or employment and falling under one or other classes mentioned in schedule i of the maharashtra state tax on professions, trades, callings and employments act, 1975, is liable to pay, to the state government, tax prescribed under the said schedule. Professional tax forms in excel fillable pdf finotax. Professional tax andhra pradesh pdf download citehr. Profession tax is deductible under section 16 iii of the income tax act according to section 16 iii of the income tax act 1961, the profession tax paid by an employee is allowed as a deduction from hisher gross salary. Ap central education professionals the college board. Simpliance is the largest free repository for all acts under labour laws for all states in india.
Ap tax on professions, trades, callings and employments act. Profession tax, directorate of commercial taxes,government of west bengal. Javascript must be enabled in order for you to use the site in standard view. The commercial taxes department is the nodal agency which collects the profession tax dues from professionals in the. Welcome to commercial taxes department gstandhra pradesh. In this act, unless the context otherwise requires. Look here for articles, tips and contact information to reach our dedicated software and tax professionals. Subscribe to recieve labour law amendments and notifications. Goods and service tax allocation of gst taxpayers to state authorities as on 08. May 25, 2019 get profession tax forms for andhra pradesh, assam, bihar, chattisgarh, gujarat, kerala, madhya pradeshmp, maharashtra, odisha, telangana ts, tamil nadu and west bengal here. The telangana state tax on professions, trades, callings and.
Amendments in the said act, for the first schedule, the following schedule shall be substituted, namely. The amendment to the ap tax on professions,trades,calling and employments rules,1987. The professional tax is the amount of tax collected by the state government of india. Tax on professions, trades, callings and employments act, 1987. The purpose is to collect revenue for the purpose of implementing employment guarantee scheme. The department now reaching out to tax payers on a onetoone basis to highlight the urgent need to quickly discharge the profession tax dues. Short title, extent and commencement 1 this act may be called the andhra pradesh tax on professions, trades, callings and employments act, 1987. Revised rates of profession tax in andhra pradesh greythr. Professional tax slab rates in different states updated for.
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