Ap professional tax act pdf

Dear all, please do let me know whether exservicemen is exempted from payment of professional tax or not in andhra pradesh state. In this act, unless the context otherwise requires. Jan 24, 2019 download professional tax forms for ap, bihar, chhattisgarh, gujarat, karnataka, mp, maharashtra, orisha, telangana, tamil nadu and wb in excelfillable pdf. Profession tax is the tax levied and collected by the state governments in india.

Professional tax slab rates in different states updated for. Ap readers earn professional development hours and ceus that can be. Pt act 1987 as amended the commercial taxes department is the nodal agency which collects the profession tax dues from professionals in the state. Revised rates of profession tax in andhra pradesh greythr. Please note a change in profession tax rates in andhra pradesh vide g. Professional tax forms in excel fillable pdf finotax. Professional tax act a penalty at the rate of 50% of the tax due from him in addition to the actual tax. Welcome to commercial taxes department gstandhra pradesh. The professional tax is the amount of tax collected by the state government of india. 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. Jan 06, 2016 pt filing professional tax filing karnataka govt duration. 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. Ccntnr act of the tnccrnetax act, 1961, but does not include.

Details of provisional ids allotted to the existing dealers. Profession tax means the tax on professions, trades, callings and employments levied under this act. A person earning an income from salary or anyone practicing a profession such as chartered accountant, company secretary, lawyer, doctor etc. Paying in slip for making payment to the collecting agents the a. The commercial taxes department is the nodal agency which collects the profession tax dues from professionals in the state.

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. 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. Profession tax, directorate of commercial taxes,government of west bengal. 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. Ap tax on professions, trades, callings and employments act. Commercial tax department department of revenue ap industries.

Javascript must be enabled in order for you to use the site in standard view. 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. Professional tax registration 24 hours ap industries. 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. 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. The commercial taxes department is the nodal agency which collects the profession tax dues from professionals in the. The department now reaching out to tax payers on a onetoone basis to highlight the urgent need to quickly discharge the profession tax dues. It extends to the whole of the state of maharashtra. In the bill introduced in the state legislature, the objects and reasons for introducing the bill were stated as follows. Business or profession other than agriculture falling under sub clause a or. Karnataka, bihar, west bengal, andhra pradesh, telangana, maharashtra, tamil nadu. Professional tax in andhra pradesh is levied under the andhra pradesh tax on professions, trades, callings and employment act 1987. Simpliance is the largest free repository for all acts under labour laws for all states in india. Insurance linked voluntary payment of income tax act 2009.

Try our free savings calculator to see how much you can save by switching to taxact professional. It shall come into force on the 1st of april, 1976. 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. What is professional tax and professional tax slab rate in india. How to map the pt state for the newly updated locations in the system.

This is an equitous levy based on the principle of ability to pay. The amendment to the ap tax on professions,trades,calling and employments rules,1987. Hi, can anybody tell me what is the due date for payment of professional tax in andhra pradesh. 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. 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. Tax on professions, trades, callings and employments act, 1987. Please note these professional tax rates is only as per gujarat state we provide professional tax slab rates for all states in next article.

Let us have a look at professional tax forms available for all states in india. Statement of objects and reasons at present the levy and collection of profession tax is administered by. The tax payers fulfill their income tax obligations by 31st march. And profits in lieu of salary, as defined in section 17 of the income tax act, 1961, but.

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. Jul 28, 2007 andhra pradesh goods and services tax act, 2017 act no. The telangana state tax on professions, trades, callings and. Look here for articles, tips and contact information to reach our dedicated software and tax professionals. Assessing authority, employee, employer, local authority, profession tax. Professional tax calculator, professional tax rates for ap, assam, bihar, chhattisgarh, gujarat, mp, karnataka, kerala, orisa, tamil nadu, tripura, wb. The professional tax for some major states in india are andhra pradesh, maharashtra, gujarat, new delhi, karnataka, tamil nadu, madhya pradesh, west bengal.

Professional tax registration process in andhra pradesh. The administration of the act has been entrusted to the commercial taxes department. Easy, stepbystep instructions for downloading, installing and setting up timesaving features in taxact professional editions. What are the lists of states where professional tax is not applicable. This act is also called as the maharashtra state tax on professions, trade, callings and employments act, 1975.

Profession, trade, calling or employment in the state. The telangana state tax on professions, trades, callings and employment act, 1987 commonly know as profession tax act came into force with effect from 15. Act 35 tax on professions, trades callings and employments 179 amending act 6 of 1995. The andhra pradesh tax on professions, trades, callings and employments act, 1987 a. Amendments in the said act, for the first schedule, the following schedule shall be substituted, namely. Course materials, exam information, and professional development opportunities for ap teachers and coordinators. For details, see taxmanns master guide to income tax act. The purpose is to collect revenue for the purpose of implementing employment guarantee scheme. Any individual who is working and earning income from salary, business or any kind of profession is liable to pay tax.

Goods and service tax allocation of gst taxpayers to state authorities as on 08. The andhra pradesh tax on professions, trades and callings and employments act, 1987 amendment to 1st schedule of the act notification issued. Ap central education professionals the college board ap central. Ap central education professionals the college board. The andhra pradesh tax on profession trades, calling and employment act, 1987. Subscribe to recieve labour law amendments and notifications. Be it enacted by the madhya pradesh legislature in the fortysixth year of the republic of india as follows.

185 1361 349 799 807 1351 1223 345 76 739 415 633 799 1084 471 242 288 1300 1502 973 644 559 648 122 1141 527 625 619 1097 1091 1216 279 1168 1028 84 1481 1298 953 141