The Tamil Nadu Tax on Professions, Trades, Callings and Employment Act,(commonly know as Profession Tax Act) came into force with the object of levying tax on professions, trades, callings and employments. It extends to the whole state of Tamil Nadu.
Profession Tax shall be collected from the salary of August and January. The slab rate differs for some corporations and panchayats across Tamil Nadu.
| Chennai Corporation | |
| Six Months Income | PT/Six Month |
| Up to Rs. 21,000 | 0 |
| Rs. 21,001 to Rs. 30,000 | Rs.135 |
| Rs. 30,001 to Rs. 45,000 | Rs.315 |
| Rs. 45,001 to Rs. 60,000 | Rs.690 |
| Rs. 60,001 to Rs. 75,000 | Rs.1,025 |
| Rs. 75,001 and above | Rs.1,250 |
| Salem Corporation | |
| Six Months Income | PT/Six Month |
| Up to Rs. 21,000 | 0 |
| Rs. 21,001 to Rs. 30,000 | Rs.101 |
| Rs. 30,001 to Rs. 45,000 | Rs.254 |
| Rs. 45,001 to Rs. 60,000 | Rs.507 |
| Rs. 60,001 to Rs. 75,000 | Rs.761 |
| Rs. 75,001 and above | Rs.1,014 |
| Coimbatore Corporation | |
| Six Months Income | PT/Six Month |
| Up to Rs. 21,000 | 0 |
| Rs. 21,001 to Rs. 30,000 | Rs.127 |
| Rs. 30,001 to Rs. 45,000 | Rs.317 |
| Rs. 45,001 to Rs. 60,000 | Rs.634 |
| Rs. 60,001 to Rs. 75,000 | Rs.950 |
| Rs. 75,001 and above | Rs.1,250 |
| Tirunelveli Corporation | |
| Six Months Income | PT/Six Month |
| Up to Rs. 21,000 | 0 |
| Rs. 21,001 to Rs. 30,000 | Rs.98 |
| Rs. 30,001 to Rs. 45,000 | Rs.244 |
| Rs. 45,001 to Rs. 60,000 | Rs.488 |
| Rs. 60,001 to Rs. 75,000 | Rs.731 |
| Rs. 75,001 and above | Rs.975 |
| Trichy Corporation | |
| Six Months Income | PT/Six Month |
| Up to Rs. 21,000 | 0 |
| Rs. 21,001 to Rs. 30,000 | Rs.130 |
| Rs. 30,001 to Rs. 45,000 | Rs.330 |
| Rs. 45,001 to Rs. 60,000 | Rs.660 |
| Rs. 60,001 to Rs. 75,000 | Rs.990 |
| Rs. 75,001 and above | Rs.1,320 |
| Madurai Corporation | |
| Six Months Income | PT/Six Month |
| Up to Rs. 21,000 | 0 |
| Rs. 21,001 to Rs. 30,000 | Rs.125 |
| Rs. 30,001 to Rs. 45,000 | Rs.300 |
| Rs. 45,001 to Rs. 60,000 | Rs.615 |
| Rs. 60,001 to Rs. 75,000 | Rs.920 |
| Rs. 75,001 and above | Rs.1,220 |
| Hosur Corporation | |
| Six Months Income | PT/Six Month |
| Rs. 0 to Rs. 2,999 | 0 |
| Rs.3,000 to Rs.4,999 | Rs.25 |
| Rs.5,000 to Rs.7,999 | Rs.50 |
| Rs.8,000 to Rs.9,999 | Rs.75 |
| Rs.10,000 to Rs.14,999 | Rs.100 |
| Rs.15,000 to Rs.19,999 | Rs.150 |
| Rs.20,000 and above | Rs.200 |
| Dindigul Corporation | |
| Six Months Income | PT/Six Month |
| Rs. 0 to Rs. 21,000 | 0 |
| Rs. 21,001 to Rs. 30,000 | Rs.120 |
| Rs. 31,001 to Rs. 45,000 | Rs.300 |
| Rs. 45,001 to Rs. 60,000 | Rs.590 |
| Rs. 60,001 to Rs. 75,000 | Rs.890 |
| Rs. 75,001 and above | Rs.1,180 |
| Panchayats | |
| Six Months Income | PT/Six Month |
| Rs. 0 to Rs. 21,000 | 0 |
| Rs. 21,001 to Rs. 30,000 | Rs.60 |
| Rs. 31,001 to Rs. 45,000 | Rs.150 |
| Rs. 45,001 to Rs. 60,000 | Rs.300 |
| Rs. 60,001 to Rs. 75,000 | Rs.450 |
| Rs. 75,001 and above | Rs.600 |
1.(I) Short title, application and commencements:-
These rules may be called the Town Panchayats, Municipalities and Municipal Corporations (Collection of arrears of tax on profession, trade, calling and employment) Rules, - 1998.
i) These rules shall apply to all Town Panchayats, Municipalities and Municipal Corporations in the State.
ii) They shall be deemed to have come into force on the 1st October 1998.
2.(i) Filling of return for payment of arrears of tax on profession, trade, calling and employment:-
Every trader or professional who is in arrears of profession tax shall file a return furnishing the details of amount due by him at the rate already determined by the Council under the provisions of the Tamil Nadu Tax on Professions, Trades Callings, and Employment's Act, 1992 (Tamil Nadu Act 24 of 1992) which was in force for the period from 1st April 1992 to 30th September 1998 in Form-1 to the Commissioner of a Municipality or a Corporation or to the Executive Officer of the Town Panchayats as the case may be on or before the 31st December 1998. The Commissioner or Executive Officer as the case may be, may extend, if necessary, the period for filing the return thirty days from 31st December 1998 and shall further extend the period to not later than 28.2.1999.
3. (1) Mode of Payment of Tax:-
(1) The return under rule-2 shall be accompanied a chalan, in support of payment of the arrears of profession tax due by a trader or a professional for the first two half-years commencing from 1.4.1992.
Provided that such payment shall be made in the Office of respective local body during office hours on all working days
(2) A trader or professional shall pay the remaining arrears of profession tax due up to 30th September, 1998 during every current half-year along with the arrears for the periods not less than of two half-years.
Provided that the entire arrears of tax due under the repealed Tamil Nadu Tax on Professions, Trades, Callings and Employment's Act, 1992 (Tamil Nadu Act 24 of 1992) shall be paid not latter than three years period commencing from 1st October 1998.
(3) The Commissioner, or the Executive Officer as the case may be shall accept the return and acknowledge the receipt of payment of arrears of tax amount paid by the trader or professional.
4. Interpretation of these rules by the Government :-
(1) If any question arises as interpretation of these rules, the question shall be referred to the Government, whose decision shall be final.
(2) If any difficulty arises in giving effect to the provisions of these rules, the Government may, by order, do anything which appears to be necessary, for the purpose of removing the difficulty.
Acts & Amendments