The Jharkhand State Tax on Professions, Trades, Callings and Employment Act, 2011 — commonly known as the Profession Tax Act — levies tax on professions, trades, callings, and employment. It extends to the whole state of Jharkhand.
PT Slab
| Monthly Salary Range | Tax per Month |
|---|---|
| Up to ₹25,000 | 0 |
| ₹25,001 to ₹41,666 | ₹100 |
| ₹41,667 to ₹66,666 | ₹150 |
| ₹66,667 to ₹83,333 | ₹175 |
| ₹83,334 and above | ₹208 |
Applicability
Short title, extent and commencement:
- The Act is called the Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011.
- It extends to the whole state of Jharkhand.
- It comes into force on the date the State Government notifies in the Official Gazette.
Key definitions:
- Appellate Authority: The authority appointed under the Jharkhand Value Added Tax Act, 2005.
- Assessee: A person or employer liable to pay tax under this Act.
- Commissioner: The Commissioner of Commercial Taxes, or Additional Commissioner, as appointed under Section 4 of the Jharkhand Value Added Tax Act, 2005 — or any other officer to whom the State Government delegates these powers.
- Employee: Anyone employed on salary or wages, including:
- Central or State Government employees paid from the Consolidated Fund of India, a state’s fund, or the Railway fund
- Employees of bodies owned or controlled by the Central or State Government operating within Jharkhand, even if headquartered elsewhere
- Employees of companies, firms, government undertakings, public or private limited companies, boards, local authorities, corporations, banks, insurance companies, societies, hotels, cooperative societies, and foreign companies including joint ventures — with self-employed individuals also covered
References
- Acts & Amendments — Bare Act: Jharkhand Professional Tax Act and Rules, 2011
- Amendment Rules, 2020 (24 Sep 2020): View PDF