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Its state government levies tamil Nadu Professional Tax & the Commercial Tax Department of the state is responsible for collecting the professional tax & using it for the development of the state.
In this article, we will discuss the various aspects of Tamil Nadu’s Professional Tax.
The professional tax in Tamil Nadu’s state is a state-level tax levied based on the tax slab rates ascertained by the state government under the Tamil Nadu Municipal Laws (Second Amendment) Act 1998.
The Tamil Nadu professional tax is applicable on the following:
The professional tax must be paid by every earning individual. The maximum of Rs. 2500 can be levied as professional dues annually & the payment of the same in the state of Tamil Nadu is made of half- yearly basis.
The required documents for the professional tax registration in Tamil Nadu are:
The due date for the payment of professional tax in Tamil Nadu & filing the return is 1st April & 1st October of the respective half-year.
For the salaried individuals, the applicability of professional tax will depend on the employer. Where the employer is paying a certain amount to the employee as salary or wages & that exceeded a certain slab amount, then the employer has to deduct the professional tax & deposit the same to the state government. The employer have to check:
If all the questions above are affirmative, then the professional tax levied will be deducted by the employer in this case.
The tax slab rate has recently been amended by the government.
The tax slab rate for professional tax in Tamil Nadu is determined by the state government &the old & new professional tax levied is listed in the table below.
|S. No.||Half – yearly income||Half Yearly professional Tax (from 1-10-2008 to 21-03-2018)||Half Yearly professional Tax w.e.f 1-04-2018|
|1||Up to Rs. 21,000||N/A||N/A|
|2||Between Rs. 21,001 & Rs. 30,000||Rs. 100||Rs. 135|
|3||Between Rs. 30,001 & Rs. 45,000||Rs. 235||Rs. 315|
|4||Between Rs. 45,001 & Rs. 60,000||Rs. 510||Rs. 690|
|5||Between Rs. 60,001 & Rs. 75,000||Rs. 760||Rs. 1025|
|6||Above Rs. 75,001||Rs 1095||Rs. 1250|
The steps to be followed for professional tax registration in state are:
Step 1: Visit the online portal of the Chennai Government for the registration of professional tax. (www.chennaicorporation.gov.in)
Step 2: After entering the personal details of the applicant, the applicant will receive a unique user name & password on the registered mobile & email of the applicant.
Step 3: The applicant then have to create a self – assessment application & submit it for the purpose of professional tax.
Step 4: The documents that are to be uploaded along with the application are:
Step 5: No fees is to be paid for the application for professional tax.
Step 6: An acknowledgement receipt will be generated on the submission of the application, which will be used for filing of return. Professional Tax Registration Number will be also be generated alongwith the acknowledgement receipt.
Step 7: The assesse can pay the professional taxusing online or offline mode of payment.
Step 8: After the professional tax payment, the assesse can download the copy of professional tax assessment from the COC website.
Step 9: After the generation of professional tax assessment, the details of the applicant will be verified by the respective ARO of the zone.
Step 10: After the verification, the ARO will either confirm the assessment or revise it.
A penalty will be imposed in case of:
It is evident from the article that the professional tax have to paid by every earning individual & the maximum of Rs. 2500 annually can only be paid as professional tax. Thus, it is important to understand, the various aspects that includes tax slab rates, the procedure of registration, and the documents required etc.
Read our article: All you need to know about Telangana Professional Tax Registration