ARState
Professional Tax in Arunachal Pradesh
Year:
Professional Tax is Not Applicable
Arunachal Pradesh does not levy Professional Tax. There is no state legislation requiring employers to deduct PT from employee salaries in this state.
Professional Tax under Code on Social Security 2020
- Professional Tax is levied by state governments under Article 276 of the Constitution. The maximum amount is capped at Rs 2,500 per year per individual.
- Under the Code on Social Security 2020, professional tax continues to be governed by respective state enactments. Employers must register and deduct PT from employee salaries.
- PT paid is fully deductible under Section 16(iii) of the Income Tax Act 1961 as a deduction from salary income.