Professional Tax :

Puducherry

Under the Puducherry Municipalities Act, employers are required to deduct professional tax from the salaries of their employees in a systematic manner as per the income slabs decided every six months. Staff members with a gross semi-annual income up to ₹99,999 will be entirely exempted from this deduction whereas those with an income of ₹5,00,001 and above will be placed in the highest bracket, requiring a maximum flat contribution of ₹1,250.00 for the six-month period. These payroll liabilities will be calculated and deducted directly from salaries and paid over twice a year to the respective local municipal bodies. To keep corporate compliance clean and avoid penalties enforced by the state, the strict final due dates for these filings are June 30 for the first half of the year and December 31 for the second half.

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

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

Professional Tax Slabs

S.No.	Category	Frequency	Professional Tax Paid
1	Salaried Employee	Per Annum	-
a	Less than 1 Lakh	Half yearly	0
b	1 Lakh to 2 Lakh	Half Yearly	250
c	200001 to 300000	Half yearly	500
d	300001 To 400000	Half yearly	750
e	400001 to 500000	Half yearly	10000
f	More than 5 Lakhs	Half yearly	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.

Employment Categories

Category	Applicability Date	Return Date	Penalty
Having gross annual Income	By 30 June and by 31 December	By 30 June and by 31 December	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.

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