Professional Tax :
Tamil Nadu
Act Information
Act:Tamil Nadu Tax on Professions, Trades, Callings & Employments Act, 1992
Rule:Tamil Nadu Professional Tax Rules, 1999
Applicability:It applies on Employers who withhold PT from salaries for workers in Tamil Nadu, Salaried people making ₹21,000 a year, which is above average and independent contractors, consultants, and companies doing business in the
Professional Tax Slabs
S.No.:1
Category:Salaried Employee
Frequency:Per annum
Professional Tax Paid:-
S.No.:a
Category:Up to Rs. 21000
Frequency:Half yearly
Professional Tax Paid:0
S.No.:b
Category:Rs. 21001 to 30000
Frequency:Half yearly
Professional Tax Paid:180
S.No.:c
Category:Rs. 30001 to 45000
Frequency:Half yearly
Professional Tax Paid:425
S.No.:d
Category:Rs. 45001 to 60000
Frequency:Half yearly
Professional Tax Paid:930
S.No.:e
Category:Rs. 60001 to 75000
Frequency:Half yearly
Professional Tax Paid:1025
S.No.:f
Category:Above Rs. 75000
Frequency:Half yearly
Professional Tax Paid:1250
Employment Categories
Category:Salaried Employee having annual income
Applicability Date:On the last day of September, then every 6 months
Return Date:On the last day of September, then every 6 months
Penalty:On delay in registration may lead to fine of Rs. 5 per day and on late payment or non-payment will lead to 10% penalty with 2% interest.