Tax on professions trades callings and employments
(s) “Tax” means the tax on professions, trades, callings and employments payable under this Act (t) The expression "transacts business" shall be deemed to include the doing of acts of business of whatever nature, whether isolated or not, such as soliciting, obtaining or Profession tax is the tax levied and collected by the state governments in India. It is a direct tax. A person earning an income from salary or anyone practicing a profession such as chartered accountant, company secretary, lawyer, doctor etc. are required to pay this professional tax. Tax on Professions, Trades Callings and Employments. 175 places at which they carry on the profession. It was represented that the existing provisions cause hardship to them. On a Careful consideration of - the question, it is proposed to allow them to pay tax on a slab system, similar to that provided for salary or wage earners under the Act. Rates of Tax on Professions, Trades, Callings and Employments Updated on January 8, 2019 West Bengal Finance Act, 2014: An Act to amend the Indian Stamp Act, 1899, in its application to West Bengal, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, and the West Bengal Value Added Tax Act, 2003. In SCHEDULE I appended to the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, in entry 1, for clause (b), the following clause shall be substituted, namely :— “(b) (i) in case of a male, exceed Rs. 7,500 . . 175 per month. but do not exceed Rs. (f) "profession tax" or "tax" means the tax on profession, trades, callings and employments levied under this act: (g) "salary" or "wage" includes pay or wages, dearness allowance and all other remunerations received by any person on regular basis whether payable in cash
In SCHEDULE I appended to the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, in entry 1, for clause (b), the following clause shall be substituted, namely :— “(b) (i) in case of a male, exceed Rs. 7,500 . . 175 per month. but do not exceed Rs.
In SCHEDULE I appended to the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, in entry 1, for clause (b), the following clause shall be substituted, namely :— “(b) (i) in case of a male, exceed Rs. 7,500 . . 175 per month. but do not exceed Rs. (f) "profession tax" or "tax" means the tax on profession, trades, callings and employments levied under this act: (g) "salary" or "wage" includes pay or wages, dearness allowance and all other remunerations received by any person on regular basis whether payable in cash ACT 35] Tax on Professions, Trades Callings and Employments 177 amend section 11 of the Act to exempt from payment of balance of interest payable upto 31st March 1987 in respect of tax paid belatedly and also the interest payable on taxes due upto 31st March, 1987 if the taxes are paid on or before 30th June 1989. Notice for payment of tax due according to a return under section 6 / (179 KB) Form 19 : Refund Adjustment Order / (57.64 KB) Form 3 (Part 1 B) -/ (97.23 KB) Form 14 (A) Application for obtaining authorisation for working as a Recovery Agent under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (k) "year" means the financial year. Levy and charge of tax. - (1) Subject to the provisions of Article 276 of the Constitution of India and of this Act, there shall be levied and collected a tax on professions, trades, callings and employments for the benefit of the State. and Employments Sl. No. Tax on Professions, Trades Callings Class of persons Rate of tax 213 10 Nil 11 12 (ii) other than (i) above 13 (b) Other than (a) above Contractors executing works contract (as defined under the Karnataka Sales Tax Act, 1957 or the Karnataka Value Added Tax Act, 2003) where total consideration of all the
to provide for the levy and collection of tax on Professions, Trades,. Callings and Employments within the Autonomous District of the. United Khasi-Jaintia Hills
Rates of Tax on Professions, Trades, Callings and Employments Updated on January 8, 2019 West Bengal Finance Act, 2014: An Act to amend the Indian Stamp Act, 1899, in its application to West Bengal, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, and the West Bengal Value Added Tax Act, 2003. In SCHEDULE I appended to the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, in entry 1, for clause (b), the following clause shall be substituted, namely :— “(b) (i) in case of a male, exceed Rs. 7,500 . . 175 per month. but do not exceed Rs. (f) "profession tax" or "tax" means the tax on profession, trades, callings and employments levied under this act: (g) "salary" or "wage" includes pay or wages, dearness allowance and all other remunerations received by any person on regular basis whether payable in cash ACT 35] Tax on Professions, Trades Callings and Employments 177 amend section 11 of the Act to exempt from payment of balance of interest payable upto 31st March 1987 in respect of tax paid belatedly and also the interest payable on taxes due upto 31st March, 1987 if the taxes are paid on or before 30th June 1989. Notice for payment of tax due according to a return under section 6 / (179 KB) Form 19 : Refund Adjustment Order / (57.64 KB) Form 3 (Part 1 B) -/ (97.23 KB) Form 14 (A) Application for obtaining authorisation for working as a Recovery Agent under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (k) "year" means the financial year. Levy and charge of tax. - (1) Subject to the provisions of Article 276 of the Constitution of India and of this Act, there shall be levied and collected a tax on professions, trades, callings and employments for the benefit of the State.
Notice for payment of tax due according to a return under section 6 / (179 KB) Form 19 : Refund Adjustment Order / (57.64 KB) Form 3 (Part 1 B) -/ (97.23 KB) Form 14 (A) Application for obtaining authorisation for working as a Recovery Agent under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
27 Nov 2018 As per the Bihar Tax on Professions, Trades, Callings and Employments ( Amendment) Act, 2018, Serial No. 2 of the Schedule has been 1 Apr 2006 (a)“Act” means the Sikkim Tax on Professions, Trades, Callings and trade, calling or employment in the State of Sikkim, and includes a Hindu. To give effect to the proposals made in the. Budget Speech, it is proposed to amend the Karnataka Tax on Professions, trades, Calling and Employments Act, Profession, Trade, Calling or employment in the State are liable to tax at the rates specified in the 1st Schedule. Page 7. 4) Liability of Employer :- (Section (5)). •. The Nagaland Professions, Trades, Callings and Employments Taxation Act,. 1968. Act 4 of 1968 An Act to levy a tax on ~rofessions, trades, callings and.
Corporations and State] Tax on Professions, Traders, Callings and Employments. Act, 1976." 2. It extends to the whole of the State of Gujarat. 3. It shall come into
ANDHRA PRADESH TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1987 1. Short title, extent and commencement (1) This Act may be called the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987. (2) It extends to the whole of the State of Andhra Pradesh. Constitution of India, 1949. 276.Taxes on professions, trades, callings and employments.- (1) Notwithstanding anything in Article 246, no law of the Legislature of a State relating to taxes for the benefit of the State or of a municipality, district board, local board or other local authority therein in respect of professions, trades, callings or employments shall be invalid on the ground that be levied and collected a tax on Professions, Trades, Callings and Employments for the benefit of the State. (2) Every person engaged in any Profession, Trade, Calling or Employment and failing under one or the other of the classes mentioned in column 2 of Schedule I shall be liable to pay to THE WEST BENGAL STATE TAX ON PROFESSIONS, TRADES, C ALLINGS AND EMPLOYMENTS RULES, 1979 Notification No. 1280 -F.T., dated 31st March, 1979 1.- In exercise of the power conferred by sub-section (1) of section 25 of the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 (West Ben. to levy a tax on professions, trades, callings and employment in the State of Mizoram to make an additional resources to the revenue of Mizoram and, for that purpose, it is expedient to impose a tax on professions, trades callings and employments. GUJARAT STATE TAX ON PROFESSION, TRADES, CALLINGS AND EMPLOYMENT ACT, 1976. No. (GHN/27) PFT- 1176 (S. 27)(1)TH- Whereas the Government of Gujarat is satisfied that circumstance exist which render it necessary to take immediate action to make rules under the Gujarat State Tax on Professions, Trades, Callings
Profession tax is the tax levied and collected by the state governments in India. It is a direct tax. A person earning an income from salary or anyone practicing a profession such as chartered accountant, company secretary, lawyer, doctor etc. are required to pay this professional tax. Tax on Professions, Trades Callings and Employments. 175 places at which they carry on the profession. It was represented that the existing provisions cause hardship to them. On a Careful consideration of - the question, it is proposed to allow them to pay tax on a slab system, similar to that provided for salary or wage earners under the Act. Rates of Tax on Professions, Trades, Callings and Employments Updated on January 8, 2019 West Bengal Finance Act, 2014: An Act to amend the Indian Stamp Act, 1899, in its application to West Bengal, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, and the West Bengal Value Added Tax Act, 2003.