Profession Tax on Salary & Wages; effective from April 01, 2022

 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.

Source: Gujarat Professional Tax rates on Salary and Wages