Professional Tax :
Jharkhand
Act Information
Act:The Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011
Rule:The Jharkhand Tax on Professions, Trades, Callings and Employments Rules, 2011
Applicability:It applies on Salaried workers who make more than ₹3 L a year and Professionals working for themselves, traders, contractors, and employers
Professional Tax Slabs
S.No.:1
Category:Salaried Employees (Per annum)
Frequency:-
Professional Tax Paid:-
S.No.:a
Category:Up to 3 lakhs
Frequency:Annualy
Professional Tax Paid:0
S.No.:b
Category:Rs. 300001 to 5 lakhs
Frequency:Annually
Professional Tax Paid:1200
S.No.:c
Category:Rs. 500001 to 8 Lakhs
Frequency:Annually
Professional Tax Paid:1800
S.No.:d
Category:Rs. 800001 to 10 Lakhs
Frequency:Annually
Professional Tax Paid:2100
S.No.:e
Category:Above Rs. 10 Lakhs
Frequency:Annually
Professional Tax Paid:2500
S.No.:2
Category:Legal practitioners including Solicitors and Notaries Public and Technical and Professional Consultants other than those mentioned elsewhere in the schedule and tax consultants whose standing in the profession.
Frequency:-
Professional Tax Paid:-
S.No.:a
Category:Up to 3 years
Frequency:Annually
Professional Tax Paid:0
S.No.:b
Category:3 to 7 years
Frequency:Annually
Professional Tax Paid:1000
S.No.:c
Category:Above 7 years
Frequency:Annually
Professional Tax Paid:2500
S.No.:3
Category:Agent
Frequency:-
Professional Tax Paid:-
S.No.:a
Category:Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or loss assessors registered or licenced whose annual income is not less than Rs. 40,000/-
Frequency:Annually
Professional Tax Paid:2500
S.No.:b
Category:Pigmy Agents or UTI agents whose annual income is not less than Rs. 20,000/-
Frequency:Annually
Professional Tax Paid:300
S.No.:c
Category:Postal agents under the National Savings Scheme or Chief agents, principal agents, special agents whose annual income is not less than Rs. 40,000/-
Frequency:Annually
Professional Tax Paid:2500
S.No.:4
Category:Members of Stock-Exchanges recognised under Security Contracts
Frequency:Annually
Professional Tax Paid:2500
Employment Categories
Category:Salaried Employees
Applicability Date:Yearly
Return Date:on 31 October yearly
Penalty:On delay payment or failure to pay lead 2% for every month and failure to comply lead to Rs. 500 to 5000 of penalty.
Category:Legal practitioners including Solicitors and Notaries Public and Technical and Professional Consultants other than those mentioned elsewhere in the schedule and tax consultants whose standing in the profession.
Applicability Date:Yearly
Return Date:on 31 October yearly
Penalty:On delay payment or failure to pay lead 2% for every month and failure to comply lead to Rs. 500 to 5000 of penalty.
Category:Agents
Applicability Date:Yearly
Return Date:on 31 October yearly
Penalty:On delay payment or failure to pay lead 2% for every month and failure to comply lead to Rs. 500 to 5000 of penalty.
Category:Members of Stock-Exchanges recognised under Security Contracts
Applicability Date:Yearly
Return Date:on 31 October yearly
Penalty:On delay payment or failure to pay lead 2% for every month and failure to comply lead to Rs. 500 to 5000 of penalty.