Professional Tax Applicability, Exemptions & more

 

The states which impose the professional tax in India are listed below:

Applicable States

Andhra Pradesh, Assam, Bihar, Gujarat, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Punjab, Sikkim, Tamil Nadu, Telangana, Tripura, West Bengal

Not Applicable States

Central Andaman and the Nicobar Islands, Arunachal Pradesh, Chandigarh, Chhattisgarh, Dadra and Nagar Haveli, Daman and Diu, Delhi, Goa, Haryana, Himachal Pradesh, Jammu and Kashmir, Ladakh, Lakshadweep, Rajasthan, Uttar Pradesh, Uttarakhand

Exemptions

There are exemptions provided for certain individuals to pay Professional Tax under the Professional Tax Rules.

 

The following individuals are exempted to pay Professional Tax:

  • Parents of children with a permanent disability or mental disability.
  • Members of the forces as defined in the Army Act, 1950, the Air Force Act, 1950, and the Navy Act, 1957 including members of auxiliary forces or reservists, serving in the state.
  • Badli workers in the textile industry.
  • An individual suffering from a permanent physical disability (including blindness).
  • Women exclusively engaged as an agent under the Mahila Pradhan Kshetriya Bachat Yojana or Director of Small Savings.
  • Parents or guardians of individuals suffering from a mental disability
  • Individuals, above 65 years of age.