Professional Tax :
Manipur
Act Information
Act:Manipur Professions, Trades, Callings, and Employments Taxation Act, 1981
Rule:Manipur Professions, Trades, Callings, and Employments Taxation Rules, 1982
Applicability:It applies on Salaried workers (central, state, and private) making more than ₹50,000 a year and Professionals working for themselves, independent contractors, entrepreneurs, firms, companies, HUFs, and cooperative societies who make more than ₹50,000 a year.
Professional Tax Slabs
S.No.:1
Category:Salaried Employees
Frequency:-
Professional Tax Paid:-
S.No.:a
Category:Less than Rs. 50000
Frequency:Annually
Professional Tax Paid:0
S.No.:b
Category:Rs. 50001 to 75000
Frequency:Annually
Professional Tax Paid:1200
S.No.:c
Category:Rs. 75001 to 100000
Frequency:Annually
Professional Tax Paid:2000
S.No.:d
Category:Rs. 100000 to Rs. 125000
Frequency:Annually
Professional Tax Paid:2400
S.No.:e
Category:More than 125000
Frequency:Annually
Professional Tax Paid:2500
Employment Categories
Category:Salaried Employees
Applicability Date:Yearly
Return Date:By 30 March
Penalty:Rs. 20 per day for employer and Rs. 5 per day for delay in registration, Fine up to Rs. 1000 for false info in application and 2-20% penalty on late or non-filing.