Mannu Singh 21 November 2024
Under the Professional Tax Act, which of the following individuals/entities is exempted from paying professional tax?
Many states in India provide exemptions from professional tax to individuals with disabilities, including those who are blind or visually impaired. Other exemptions may vary depending on the state's specific Professional Tax Act provisions.
T. Kalaiselvan, Advocate (Advocate) 21 November 2024
Professional Tax is a type of Tax that the respective state governments in India levy on all individuals who make money through different professions, trades, and employment. Every individual who is earning is obligated to pay professional Tax. The calculation and amount collected may differ from one state to another, but it has a limit of Rs. 2500 per year.
Professional tax falls under the State List (List II) purview as per the Seventh Schedule of the Indian Constitution.
The State Commercial Tax Department collects the professional tax, eventually reaching the municipality corporation fund.
Exemptions:
Persons suffering from permanent physical disabilities (including blindness).
Parents or guardians of someone suffering from mental retardation.
Individuals running an educational institute
A foreign national employed by the relevant state
Any individual above 65 years
Women serving as staff under the Government’s Mahila Pradhan Kshetriya Bachat Yojana
Persons 65 years and above (60 years in the case of Karnataka).
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