Gujarat profession tax — rate of tax under the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976, as published by the State Tax Department
- Notification number
- None — this document carries no number
- Issued for
- Gujarat
- Date
- 1 April 2022
- Topic
- Rate schedule
What it says
The State Tax Department's schedule of profession tax rates where the State Government is the designated authority. Entry 1: salary and wage earners, in government and outside it alike, pay nothing up to ₹12,000 a month and ₹200 a month above ₹12,000, with effect from 1 April 2022. Later entries set yearly amounts for professions, traders, contractors, companies and other callings.
What was taken from it
The figures and statements this desk reads off this document, as extracted. Each one is shown on the topic page it belongs to: Professional tax · Gujarat.
- Designated Authority
- The document gives the rates where the State Government is the designated authority; under the 1976 Act a local body may be the designated authority for its own area.
- Monthly
- ₹200 a month above ₹12,000
- Proportion
- Where a person stops being a salary or wage earner before the end of a month, the tax for that month is reduced proportionately (Explanation II to entry 1).
- Slabs
- Salary and wage earners pay nothing up to ₹12,000 a month and ₹200 a month above ₹12,000 (entry 1, from 1 April 2022).
- Threshold
- ₹12,001 a month