In this blog, we will see the latest notification from the state government of Gujarat fixing the rate of professional tax.
For wage earners whose monthly salary or wages is up to Rs.12,000/-, PT is exempted. If monthly salary or wages is more than Rs.12,000/-, PT of Rs.200 will be deducted.
See the official notification below.
Sachivalaya, Gandhinagar, Dated the 8th April, 2022
Gujarat State Tax on Profession, Trades , Calling and Employments Act, 1976.
No. GHN-35-PFT-2022-S.3(2)(10)-Th: in exercise of the powers conferred by the sub – section(2) of section 3 of the Gujarat State Tax on Profession, Trade, Calling and Employment Act, 1976 (president’s Act no. 11 of 1976) and in supersession of notification in finance department no.(GHN-11)-PFT-2008-S.3(2)(4)-TH dated 01.04.2008, the Government of Gujarat hereby fixes the rate of tax as specified in colomn 3 of the scheduled appended hereto, for the class of persons in mentioned the colomn 2 of the said scheduled.
|Class of persons||
Rate of tax per month (Rs,)
(A). Salary and wages earners of the state government, Central Government, Panchayat, Public Sector Undertaking of the State and the Central Government, and Grant-in-aids institutions, whose monthly salaries or wages are:
(i) Up to Rs.12,000/-
(ii) More than Rs.12,000/-
(B). Salary and Wages earners other than those mentioned in sub-entry (A), whose monthly salaries and wages are:
(i) Up to Rs. 12,000/-
(ii) More than Rs. 12,000/-
Explanation I. – Where any salary or wages are payable according to any period other than a month, the monthly salary and wages shall, for the purpose of this entry, be reckoned on the basis of the actual amount of salary or wages paid or payable for a month.
Explanation II.- Where a person ceases to a salary or wages earner before the end of any month, his liability to pay the tax for that month shall be proportionately shall be reduced.
This notification shall be deemed to have come into force with effect from 1st day of April, 2022.