Categories
Professional Tax (P.Tax)

Punjab State Development Tax Act, 2018 tax on Professions, Trades, Calling and Employments

The P.Tax Act/Rules for Punjab have been notified. Below the Professional Tax Checklist for Punjab State.

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S No. State ACT Mode of deduction Periodicity of deposition Due date of P.Tax Payment for Employees Due date of P.Tax Payment/Annual Return for Employer Penalty for Late P.Tax Payment P.Tax Slab rates
1

 

 

Punjab Punjab State Development Tax Act, 2018 tax on Professions, Trades, Calling and Employments

 

Monthly

 

 

 

Quarterly

 

 

 

Employees due date is not prescribed yet.

 

 

30th April

 

 

 

Interest @2% for every month

 

 

  1. All such persons who are assessable under the Head Income from Salaries and/ or Wages as per the Income Tax Act, 1961 – Rs. 200/-
  2. All such persons who are assessable under the Head Income from Business and/ or Profession as per the Income Tax Act, 1961 – Rs. 200/-
  3. But Exempting Senior Citizens as per the Income Tax Act, 1961

 

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Categories
Delhi

Revised Minimum wages in Delhi (October 2018)

The Minimum wages in Delhi has been revised with effect from 05.08.2018 .The amended  rates for all the categories are as below:-

 

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DELHI SHOPS AND COMMERCIAL ESTABLISHMENTS
S.NO CATEGORY OF WORKERS Rates from 01.10.2016 D.A w.e.f 01.04.2017 D.A w.e.f 01.04.2018 Total Wages
1 Un-skilled 9724.00 234.00 312.00 10270.00
2 Semi – skilled 10764.00 260.00 338.00 11362.00
3 Skilled 11830.00 286.00 390.00 12506.00
For Clerical & Supervisory Staffs
S.NO CATEGORY OF WORKERS Rates from 01.10.2016 D.A w.e.f 01.04.2017 D.A w.e.f 01.04.2018 Total Wages
1 Non matriculates 10764.00 260.00 338.00 11362.00
2 Matriculates but not Graduates 11830.00 286.00 390.00 12506.00
3 Graduates and above 12870.00 312.00 416.00 13598.00

 

 

Categories
Professional Tax (P.Tax)

Maharashtra P-Tax Late Fee Exemption till 31st December’2018

P.Tax circular from the Maharashtra Government, wherein due to the problems being faced in filing of the online Professional Tax Returns in Maharashtra for the period from April’2016 to November’2018; the same can be filed till 31st December’2018 without any late fee/penalty.

 

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