In this section, we will discuss the states that collect professional tax in detail, including slab rates and the last day to pay the tax in each one.
Rs. 212 will be deducted once a year, in the last month of the deduction cycle, for individuals with salaries above Rs. 250,001.
Professional tax deducted by the employer must be paid to the Commercial Tax Department of Chhattisgarh within ten days of the month's end. If the employer fails to pay the tax by the due date, the tax assessing authority may impose a fine of 2% of the total due amount for that month, or a maximum of two-thirds of the total due amount.
Tax Slab | |
Annual salary | Tax Per Month |
---|---|
Up to Rs. 100,000 | Nil |
From Rs. 100,001 to Rs. 150,000 | Rs.130 |
From Rs. 150,001 to Rs. 200,000 | Rs.150 |
From Rs. 200,001 to Rs. 250,000 | Rs.200 |
From Rs. 250,001 and above | Rs. 208 and Rs. 212* |
Professional Tax Slab Rate India