Professional Tax :
Puducherry
Act Information
Act:The Puducherry Municipalities Act, 1973
Rule:The Profession Tax Rules, 1976
Applicability:It applies on Any person who works for a municipality for at least 60 days during any half-year, whether they are employed there or engaged in business and Businesses that conduct business for at least 60 days in a half-year or that generate revenue from investments
Professional Tax Slabs
S.No.:1
Category:Salaried Employee
Frequency:Per Annum
Professional Tax Paid:-
S.No.:a
Category:Less than 1 Lakh
Frequency:Half yearly
Professional Tax Paid:0
S.No.:b
Category:1 Lakh to 2 Lakh
Frequency:Half Yearly
Professional Tax Paid:250
S.No.:c
Category:200001 to 300000
Frequency:Half yearly
Professional Tax Paid:500
S.No.:d
Category:300001 To 400000
Frequency:Half yearly
Professional Tax Paid:750
S.No.:e
Category:400001 to 500000
Frequency:Half yearly
Professional Tax Paid:10000
S.No.:f
Category:More than 5 Lakhs
Frequency:Half yearly
Professional Tax Paid:1250
Employment Categories
Category:Having gross annual Income
Applicability Date:By 30 June and by 31 December
Return Date:By 30 June and by 31 December
Penalty:On delay registration led to penalty of Rs. 5 per day and on late payment or non-payment will led to Rs. 1000 or more.