Professional Tax :

As per Tripura Professional Tax Act, 1997, the employers have to deduct professional tax from the salaries of their employees on monthly basis on the basis of slab of income. The tax is fully exempt for any personnel drawing a gross monthly salary up to ₹7,500. For those drawing a salary in excess of ₹15,000, they fall under the highest slab and are required to deduct a flat amount of ₹208.00 every month. These payroll liabilities are calculated and withheld directly in each monthly cycle and then submitted through the state's electronic portal on a regular monthly basis. This routine is important in the case of clean corporate compliance and protects the business from the state penalties. If the organization does not register or file on time, the employer has to pay a daily delay fine of ₹10 to ₹20.