Professional Tax :
Odisha
Act Information
Act:Odisha State Tax on Professions, Trades, Callings, and Employments Act of 2000
Rule:Odisha State Tax on Professions, Trades, Callings, and Employments Rules of 2000
Applicability:It applies on In Odisha, salaried workers make over ₹1,60,000 annually (~> ₹13,304/month), Professionals working for themselves, independent contractors, practitioners, businesses, firms, and GST-registered and If an employer's annual income or turnover exceeds 1.6 L, they must register and deduct PT from their employees.
Professional Tax Slabs
S.No.:1
Category:Salaried Employee
Frequency:Per Month
Professional Tax Paid:-
S.No.:a
Category:Up to Rs. 160000
Frequency:Annually
Professional Tax Paid:0
S.No.:b
Category:Rs. 160001 to 30000
Frequency:Annualy
Professional Tax Paid:1500
S.No.:c
Category:Above 300000
Frequency:Annually
Professional Tax Paid:2500
Employment Categories
Category:Salaried Employee
Applicability Date:Monthly by last day
Return Date:Monthly by last day
Penalty:Rs. 5 per day fine for delay in registration or enrollment and on late payment or non-payment led to 2%interest per month with 25-50% penalty.