Glossary

Professional Tax

A small monthly tax levied by states on persons earning a salary.

Definition

Professional tax is a state-level levy (capped at ₹2,500/year per person under Article 276). Maharashtra, Karnataka, West Bengal, Telangana, Andhra Pradesh, Tamil Nadu and others charge it; UP, Haryana, Delhi, Punjab and Rajasthan do not. Restaurant owners must register and deduct from staff salaries.

Tags

compliancetax
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Professional Tax — Indian HORECA glossary | Forkcast