Professional Tax :

 Under the Nagaland Professional Tax Act, employers are required to collect professional tax from their employees’ monthly salaries in a systematic manner through structured income slabs. The income tax is fully exempted for persons earning a gross monthly salary up to ₹4,000 and the maximum flat deduction of ₹208.00 per month is applicable for the highest bracket of persons earning more than ₹12,000. After these payroll liabilities have been withheld, the employer is required to remit the tax collected to the state government within thirty days of the withholding. In addition, in order to maintain the proper corporate compliance and avoid penalties from the state, final electronic returns with the deductions for the year should be submitted through the portal no later than April 30th after the end of the fiscal year.