The Manipur State Tax on Professions, Trades, Callings and Employment Act, 1979 — commonly known as the Profession Tax Act — levies tax on professions, trades, callings, and employment. It extends to the whole state of Manipur.
PT Slab
| Monthly Salary | Tax per Month |
|---|---|
| Up to ₹4,250 | Nil |
| ₹4,251 to ₹6,250 | ₹100 |
| ₹6,251 to ₹8,333 | ₹167 |
| ₹8,334 to ₹10,416 | ₹200 |
| ₹10,417 and above | ₹208 (₹212 in the final month) |
Note: For the top slab, Manipur charges ₹208 per month for 11 months and ₹212 in the twelfth month.
Applicability
Under powers granted by Section 1(2) of the Manipur Professions, Trades, Callings and Employments Taxation (Eighth Amendment) Act, 2012, the Governor of Manipur appointed 1 September 2012 as the date on which the Act came into force.
Short title and commencement:
- The Act may be called the Manipur Professions, Trades, Callings and Employments Taxation (Eighth Amendment) Act, 2012.
- It comes into force on the date the State Government notifies in the Official Gazette.
References
- Acts & Amendments — Bare Act: Manipur Professional Tax (Eighth Amendment) Act, 2012