Professional Tax :
Nagaland
Act Information
Act:The Nagaland Professions, Trades, Callings & Employments Taxation Act of 1968
Rule:The Nagaland Professions, Trades, Callings & Employments Taxation Rules of 1970
Applicability:It applies on Salaried workers in the public and private sectors, Professionals who work for themselves, such as physicians, certified public accountants, and attorneys and Companies, merchants, and establishments that engage in commerce within the state
Professional Tax Slabs
S.No.:1
Category:Salaried Employees
Frequency:Per Month
Professional Tax Paid:-
S.No.:a
Category:Up to Rs. 4000
Frequency:Monthly
Professional Tax Paid:0
S.No.:b
Category:Rs. 4001 to 7000
Frequency:Monthly
Professional Tax Paid:35
S.No.:c
Category:Rs. 5001 to 7000
Frequency:Monthly
Professional Tax Paid:75
S.No.:d
Category:Rs. 7001 to 9000
Frequency:Monthly
Professional Tax Paid:110
S.No.:e
Category:Rs. 9001 to `12000
Frequency:Monthly
Professional Tax Paid:180
S.No.:f
Category:More than Rs. 12000
Frequency:Monthly
Professional Tax Paid:208
Employment Categories
Category:Salaried Employees
Applicability Date:Monthly
Return Date:Monthly by last date
Penalty:Late payment or nonpayment led to 100% penalty and fine up to Rs. 500 or 6 month imprisonment on false return or evasion.