Wb profession tax

Profession Tax is a tax levied on a person engaged in any profession, trade, calling and employment in West Bengal. The West Bengal State Legislature enacted the “West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979” in exercise of the power conferred by the Article 276 of the Constitution of India (under Entry No. 60 of the “State List” relating to taxes on professions, trades, callings and employments). The Act came into effect on and from 1-4-1979. Those who are liable to pay Profession Tax under the act may be divided into two categories: i) Persons* engaged in professions, trades, callings and employments ii) Employer** (Government, Public and Private Sectors who disburse salary/wages to the employees) PERSON Person means any person who is engaged in any profession, trade and calling or employment in West Bengal and include (i) a Hindu Undivided Family, Firm, Company, Corporation or other Corporate body, any Society, Club or Association; & (ii) every branch or office of such firm, company, corporation or other corporate body, any society, club or association, so engaged, but does not include any person who earns wages on a casual basis on being employed for a period not exceeding 180 days in a year. EMPLOYER Employer means the person or the officer who is responsible for disbursement of salary or wages, and includes the head of the office or any establishment as well as the manager or agent of the employer. Profession Tax is payable at the ...

The State Government of West Bengal imposes a professional tax on income from profession or employment. Article 276, Clause 2 of the Indian Constitution gives the State Government of West Bengal the authority to charge professional tax on income earned from various sources. The West Bengal Tax on Profession, Trade, Callings and Employment Act, 1979 manages theprofessional tax in WB. The professional tax slabs in West Bengal are mentioned below. Gross Salary (Monthly) Professional Tax Amount Payable (Monthly) Salary up to ₹ 10,000 Nil Salary ranging from ₹ 10,001 to ₹ 15,000 ₹ 110 Salary ranging from ₹ 15,001 to ₹ 25,000 ₹ 130 Salary ranging from ₹ 25,001 to ₹ 40,000 ₹ 150 Above ₹ 40,000 ₹ 200 The Commercial Tax Department of West Bengal is responsible for collecting Professional tax in WB. All earning individuals (salaried and self-employed individuals) are liable to pay professional tax in. To be precise, Hindu Undivided Family, any society, club or association engaged in any profession, trade or corporation, firm, company or other corporate body, employment will pay professional tax. The following sections will give a clear idea about the same. • Salaried Individuals Professionals involved in private and government organisations (earning a specified amount) need to pay PT in West Bengal. For salaried individuals, the employers deduct the professional tax and deposit it with the State Government. • Self-employed Individuals Self-employed individuals (earning a specified a...