The Nagaland State Tax on Professions, Trades, Callings and Employment Act, 1968 — commonly known as the Profession Tax Act — levies tax on professions, trades, callings, and employment. It extends to the whole state of Nagaland.
PT Slab
| Yearly Salary Range | Tax per Month |
|---|---|
| Up to ₹4,000 | 0 |
| ₹4,001 to ₹5,000 | ₹35 |
| ₹5,001 to ₹7,000 | ₹75 |
| ₹7,001 to ₹9,000 | ₹110 |
| ₹9,001 to ₹12,000 | ₹180 |
| Above ₹12,000 | ₹208 |
Applicability
The Act levies tax on professions, trades, callings, and employment, to add to the revenues of Nagaland. It was enacted in the nineteenth year of the Republic of India.
Short title, extent and commencement:
- The Act may be called the Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968.
- It extends to the whole of Nagaland.
- It comes into force on the date the State Government notifies in the Official Gazette.
References
- Acts & Amendments — Bare Act: Nagaland Profession Tax Act & Rules
- PT Compliance General Information Circular (14 Dec 2020): View PDF