Centre
Professional Tax (PT)
The Manipur State Tax on Professions, Trades, Callings and Employment Act, 2012
The Manipur State Tax on Professions, Trades, Callings and Employment Act, 1979 (commonly known as the Profession Tax Act) came into force with the object of levying tax on professions, trades, callings and employments. It extends to the whole state of Manipur.
PT Slab
| Monthly Salary | PT Monthly |
|---|---|
| Up to Rs.4,250 | NIL |
| Rs.4,251 to Rs.6,250 | 100 |
| Rs.6,251 to Rs.8,333 | 167 |
| Rs.8,334 to Rs.10,416 | 200 |
| Rs.10,417 or above | 208 & 212 |
Note on the Last Slab
For the last slab, Manipur levies Professional Tax at Rs.208 for 11 months and Rs.212 for the last month.
Applicability
In exercise of the powers conferred under sub-section (2) of Section 1 of the Manipur Professions, Trades, Callings and Employments Taxation (Eighth Amendment) Act, 2012, the Governor of Manipur is pleased to appoint 1st September 2012 as the date on which this Act shall come into force.
Short title and commencement
- This Act may be called the Manipur Professions, Trades, Callings and Employments Taxation (Eighth Amendment) Act, 2012.
- It shall come into force on such date as the State Government may, by notification in the official Gazette, appoint.