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Professional Tax in India

Today we discuss on the Professional Tax in India, its meaning and state of India in which professional tax is applicable.

Meaning of Professional Tax in India

Professional Tax means the tax levied by state government on trade or business or profession or employment in the particular state. Professional Tax is a state government matter therefore it’s rates or method of calculation differs from state to state. Professional Tax is imposed by Municipal Corporation of the state.

Article 276 of the Constitution provides for the levy of Professional Tax. Article 276 of the constitution can be read as follow: “there shall be levied and collected a tax on professions, callings, employments, and trades in accordance with the provisions of this Act. Every person who is engaged in any profession, calling, trade, or employment and falling under one or the other of the classes mentioned in the second column of the Schedule shall be liable to pay tax to the State Government at the rate mentioned against the class of such persons in the third column of the said Schedule. The state government from time to time by notification may specify the class of persons on whom the entry 23 in the schedule may apply”.

Professional tax in India applicable in which states?

There are total 15 states in India in which professional tax is applicable.

  1. Andhra Pradesh
  2. Assam
  3. Bihar
  4. Chhattisgarh
  5. Gujarat
  6. Jharkhand
  7. Karnataka
  8. Madhya Pradesh
  9. Maharashtra
  10. Meghalaya
  11. Orissa
  12. Tamil Nadu
  13. Telangana
  14. Tripura
  15. West Bengal



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