Proffessional Tax- Due date, Other Topics

[Gourav Arora]

Experts

As Per Proffesional tax in gujarat, it is payable on monthly basis if employing more than 20 and quartly if employing less than 20. but if a company having office at different places there proffessional tax is deposited in different areas. for Due date whether all offices are considered a one or different assesse.     .

 Regards.

Posts / Replies

[Pradeep Khatri]

Please check the  Section 2 (d) in which the definition of person has been provided as well as the explaination to above Section:-

"person"

means any person who is engaged in any profession, trade, calling or employment in the State of Gujarat, and includes a Hindu undivided family, firm, company,

corporation or other corporate body, any society, club or association, so engaged,

but does not include any person who earns wages on a casual basis;

 

 

2

 

 

[“Explanation.- Every branch of a firm, company, corporation or other corporate

body, any society, club or association shall be deemed to be a person and a separate

assessee for the purpose of levy of tax under this Act;”.]