Centre
Professional Tax (PT)
Nagaland State Tax on Professions, Trades, Callings & Employment Rules, 1968
The Nagaland State Tax on Professions, Trades, Callings and Employment Act, 1968 (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 Nagaland.
PT Slab
| Monthly Salary Range | PT / Month |
|---|---|
| Up to Rs.4,000 | 0 |
| Rs.4,001 to Rs.5,000 | Rs.35 |
| Rs.5,001 to Rs.7,000 | Rs.75 |
| Rs.7,001 to Rs.9,000 | Rs.110 |
| Rs.9,001 to Rs.12,000 | Rs.180 |
| Above Rs.12,000 | Rs.208 |
Applicability
An Act to levy a tax on professions, trades, callings and employments.
Preamble: Whereas it is necessary to make an addition to the revenues of Nagaland and, for that purpose, it is expedient to impose a tax on professions, trades, callings and employments;
It is hereby enacted in the Nineteenth Year of the Republic of India as follows:-
Preliminary - short title, extent and commencement
- This Act may be called the Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968.
- It extends to the whole of Nagaland.
- It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.