Jharkhand Professional Tax Slab Rate FY 2015-16 – As per the Income Tax  rule by Clause (2) of Article 276 of the Constitution of India Professional Tax is a specific type of Tax which is levied by the State in India on the Income earned through profession or employment.

Professional Tax was first  levied in year 1949 as per the power laid down by constitution in  Clause (2) of Article 276 of the Constitution of India where state are empower to charge the professional tax as per the slab rate defined time to time.

How to calculate the Professional Tax deduction in Form 16 ?

Jharkhand Government also levied the Professional tax on salaried individuals of government , non-government entities, Private practicing in any profession i.e. Doctors, Engineers, accountants, Lawyers or any businesses.

Read : Professional Tax Slab in Andhra Pradesh

Read : Professional Tax Slab in Bihar

The slab rate for professional tax are vary as per the state on different income of Individuals but there is maximum ceiling of professional tax being charged by any state government i.e.  Rs 2500/-. which is allowed under deduction in Income Tax as per the section 16.

Professional Tax Slab in State of Jharkhand

Gross Salary (Yearly)Professional  Tax Rate (Yearly)
Payment ScheduleYearly
Effective Date of Slab01.02.2012
upto Rs. 3,00,000/-Nil
Rs. 3,00,001/- to Rs. 5,00,000/-Rs. 1,200/-
Rs. 5,00,001/- to 8,00,000/-Rs. 1,800/-
Rs. 8,00,001/- to 10,00,000Rs. 2,100/-
Rs.10,00,001/- and aboveRs. 2,500/-

Exemption from Professional Tax 

  1.  Personal with Physical Disability of permanent nature
  2.  Parents or guardian of person suffering from mental retardation.
  3. Senior citizen above the age of 65 years in all state other than karnatka where 60 years
  4. Parents or guardians of a child suffering from a physical disability as specified in clause (C) w.e.f 1.10.1996.

States and Union Territories where Professional Tax are not levied 

Arunachal Pradesh
Andaman & Nicobar
Chandigarh
Dadra & Nagar Havelli
Daman & Diu
Delhi
Goa
Haryana
Himachal Pradesh
Jammu & Kashmir
Lakshadweep
Nagaland
Punjab
Rajasthan
Uttaranchal
Uttar Pradesh

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2 Comments

  • amith

    August 29, 2017

    Hello team,
    What is the deduction frequency and remmitance frequency for Professional Tax Jharkhand according to the rule.

    Reply
    • Askbanking

      August 29, 2017

      Monthly basis and remittance quarterly..

      Reply

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