Professional tax
When to pay, how much.
Tripura levies a profession tax. What it charges has not been established here.
Not yet verified against an official source- Is it levied?
- YesThe Organisation publishes the Act with its Amendment Act, 1999 and Second Amendment Act, 2003, and runs a profession tax e-services portal. This is a positive finding from the taxing department's own site, not an inference from a list.Tripura Professions, Trades, Callings and Employments Taxation Act, 1997, published by the Taxes & Excise Organisation, Government of Tripura
- The rate
- Not yet addedNot yet obtained. The Act charges tax at the rate shown in the third column of its Schedule against each class of person, but it also empowers the State Government to alter those rates by notification in the official Gazette, subject to the constitutional ceiling — so the Schedule as enacted is not necessarily the schedule in force. Publishing a figure from the Act without tracing the notifications made under that power would risk showing a superseded rate, so no rate is shown.Section 3 of the Tripura Professions, Trades, Callings and Employments Taxation Act, 1997
- Who deducts it
- The employer, from the salary or wage, before it is paidThe employer is liable to pay the tax on behalf of all such persons whether or not the deduction was actually made.Section 4 of the Tripura Professions, Trades, Callings and Employments Taxation Act, 1997