Commissioner , Professional Tax of West Bengal has issued circular that salary and wages earners upto Rs 5000 are exempted from payment of professional tax. The amendment effective from 01/04/2012 is result on account of Notification no.454 F.T. dt.31/03/2012 was issued by Finance dept. The said circular is as under
GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD KOLKATA-15 Circular No-1 (P.Tax) /2012 Dated-19-04.2012.
Subject: Further exemption from payment of Profession Tax.
In term of notification No- 458L dt. 31/03/2012, am amendment has been brought in in the Schedule amended to the West Bengal State Tax on Professions, Trade, Callings and Employments Act,1979 allowing further exemption from payment of profession tax to the category of salary & wages earners whose monthly salaries or wages fall between Rs.3000/- to Rs.5000/- Notification no.454 F.T. dt.31/03/2012 was issued by Finance dept. by virtue of which the above amendment has come into effect from 01.04.2012. Hence salary & wage earners earning monthly salary or wages upto Rs.5000/- per month would not be liable to pay Profession Tax from 01.04.2012 onwards. This circular shall be deemed to have come into effect from the 1 st day of April-2012.
Commissioner, Profession Tax,WB