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Emgage Community > Complaince > Professional Tax > Professional Tax Details > Professional Tax Puducherry

Professional Tax Puducherry

Monthly Income (INR)) Tax per month (INR)
Up to ₹. 99999 Nil
From ₹. 100000 to ₹. 200000 ₹. 250
From ₹. 200001 to ₹. 300000 ₹. 500
From ₹. 300001 to ₹. 40000 ₹. 750
From ₹. 40001 to ₹. 500000 ₹. 1000
Above ₹. 500000 ₹. 1250
Payment Due Date :30th June & 31st December
Website : http://law.puducherry.gov.in/code3.pdf

Documents required

  1. Memorandum Of Association & Incorporation Certificate
  2. Articles Of Association
  3. PAN Card
  4. Lease Agreement
  5. Shops and Establishment Registration Certificate / Trade License Copy

Exemptions

  • The person employed with the Union Ministry of Home Affairs, Union Ministry of Defence or Border Security Force is exempted from the payment of tax under the act.
  • Senior citizen above the age of 65 years
  • Person with the permanent physical disability
  • Parents or guardian of a person who suffers from a physical disability or mental retardation.

Consequences

  • FIf the liable person to pay the tax fails to get the registration, a penalty for the period during which he remains unregistered will be charged.
  • In case the assessee fails to deposit the collected tax to the Government or deposit late, a penalty will be levied.
  • The officials have the power to recover the undeposited amount along with applicable penalty and interest from the assets of such defaulter. In severe cases, prosecution case can also be filed.

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