Observe these rules:
- (I) A brief summary of the title, application, and beginnings:-
It deals with the collection of arrears of taxes on professions, trades, callings, and employment by town panchayats, municipalities, and municipal corporations.
- The State’s Municipalities, Municipal Corporations, and Town Panchayats are all subject to these rules.
- As of October 1, 1998, they are deemed to have come into effect.
2 (I) Making payment for tax arrears on professions, trades, callings, and employment under Tamil Nadu professional tax:
If a professional or trader is behind on profession tax they must file a return in Form-1 with the Executive Officer of a municipality or corporation. Under the provisions of the Tamil Nadu Tax on Professions, Trades Callings, and Employment Act, 1992 (Tamil Nadu Act 24 of 1992), which was in force from 1st April 1992 to 30th September 1998, they should mention the due amount due at the rate determined by the Council. Executive Officers or Commissioners may extend filing deadlines by thirty days starting on December 31, 1998, and no later than February 28, 1999.
- (1) There are two ways to pay Tamil Nadu professional tax:
As per rule-2, a trader or professional must include in his or her return a challan in support of payment of arrears of profession tax for the period starting on 01.04.1992. The payment must be made, however, at the local body’s office during regular business hours on all working days within regular business hours.
The professional tax arrears owed up until September 30, 1998, as well as the arrears owing for more than two and a half years during the current half-year, must be paid by professional or trader. As a result of the Tamil Nadu Tax discontinued on Professions, Trades, Callings, and Employment Act, 1992 (Tamil Nadu Act 24 of 1992), all tax arrears must be paid within three years of its repeal.
(2) If a trader or professional pays the arrears of tax, the Executive Officer or Commissioner accepts the return.
- These rules are interpreted by the government as follows:
(1) Whenever a question about the interpretation of these rules arises, it must be brought to the government for final adjudication.
(2) The government may issue an order to ensure compliance with these regulations if difficulties arise.
|
Act |
Act of 1998 to amend the Tamil Nadu Municipal Laws |
|
Rule |
The Tamil Nadu Professional Tax Rules, 1999 |
| Applicability |
Under this act, an employer or person must pay taxes |
| Exemption |
Not Applicable |
|
Registration Form |
FORM1.docx
FORM3.docx |
|
Registration Process |
Online |
| Documents required for registration |
|
|
Website |
Calculation of professional taxes on salaries in Tamil Nadu
|
Professional Rates |
|
|
Salary |
PT Amount |
| Upto 21000 |
0 |
|
21001 Rs to 30000 Rs |
135 Rs |
| 30001 Rs to 45000 Rs |
315 Rs |
|
45001 Rs to 60000 Rs |
690 Rs |
| 60001 Rs to 75000 Rs |
1025 Rs |
| 75001 and above |
1250 Rs |
Professionals exempt from Tamil Nadu’s professional tax
- It is not necessary to pay professional taxes to foreign employees.
- Education establishments that offer classes through the 12th grade.
- Disabled individuals with at least a 40% disability must provide the necessary documentation.
- Noncombatants and combatants of the Armed Forces are governed by the Army Act.
- A member of the Central Paramilitary Forces (CPMF).
- In all taluk-level areas, philanthropic hospitals exist.
- Individuals with only one child who has undergone sterilization. Documentation is required.
- Ex-servicemen who are subject to SI No. 1 (Schedule).
- Permit holders who drive single three-wheelers or taxis.
- Deaf, dumb, and blind workers.
- Technicians who have worked for the government abroad.
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