Finance department of Gujarat vide notification no GHN-35-PFT-2022-S.3(2)(10)-TH dated 08th April 2022 revised profession tax slab for salary and wage earners. According to this notification there will no profession tax on salary & wages up to Rs. 12000/- per month. This notification will be effective from April 01, 2022.
|
Sr. No. |
Class of Persons |
Rate of Tax per
Month |
|
1 |
A) Salary & wages
earners of the state government, Central Government, Panchayats, Public
Sector Undertakings of the State & Central Government and Grant-In-Aids
institutions whose monthly salaries or wages are |
|
|
|
i) Up to Rs 12,000/- |
Zero |
|
|
ii) More than 12,000/- |
Rs. 200/- |
|
|
B) Salary & wages
earners other than those mentioned in sub-entry (A) above, whose institutions
whose monthly salaries or wages are |
|
|
|
i) Up to Rs 12,000/- |
Zero |
|
|
ii) More than 12,000/- |
Rs. 200/- |
Explanation I: Where any salary or
wages are payable according to any period other than a month, the monthly
salary or wages shall, for the purpose of this entry, be reckoned on the basis
of the actual amount of salary or wages paid or payable for a month.
Explanation II: Where a person ceases
to be a salary or wages earner before the end of any month, his liability to
pay the tax for that month shall be proportionately reduced.
