West Bengal Professional Tax Slab Rate 2021-22

West Bengal Professional Tax Slab Rate Book PDF Free Download

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Explanatory Notes

SI. Class of person Rate of tax

  1. Employees earning monthly salary or wages—
    (i) Not exceeding Rs.8,500 Nil,
    (ii) Above Rs.8,500 but not exceeding Rs. 10,000 Nil*,
    (iii) Above Rs. 10,000 but not exceeding Rs. 15,000 Rs.110 per month,
    (iv) Above Rs. 15,000 but not exceeding Rs. 25,000 Rs. 130 per month,
    (v) Above Rs.25,000 but not exceeding Rs.40,000 Rs. 150 per month,
    (vi) Above Rs.40,000 Rs. 200 per month

(1) The rate of tax payable by any person covered in entry against serial number 4 above shall be Rs. 2,500 per annum irrespective of the amount of gross turnover or gross receipts of such person.

(2) Notwithstanding anything contained in this Schedule, where a person is covered by more than one entry in this Schedule, the highest rate of tax specified under any of those entries shall be applicable in his case.

(3) For the purposes of entries against serial number 2, “annual gross income”, in relation to a person, shall mean the aggregate of the amounts including fee, remuneration,

reimbursement, commission or any other sum, by whatever name called, relating to his profession or calling in West Bengal, receivable by him, and that of all his branches or offices in West Bengal, during the immediately preceding year.

(4) For the purposes of entries under serial number 3, “annual gross turnover” or “annual gross receipt”, as the case may be, in relation to a person,

shall mean the aggregate of the amounts including valuable consideration, fee, remuneration, reimbursement, commission, or any other sum, by whatever name called,

relating to his profession or trade-in West Bengal, receivable by him, and that of all the branches or offices in West Bengal in respect of a firm, company, corporation, or other corporate body, any society, club, or association, during the immediately preceding year.

(5) The rate of tax payable by each branch or office of a firm, company, corporation or other corporate body, any society, club or association shall be the same as that payable by that firm,

company, corporation or other corporate body, society. club or association, as the case may be, in accordance with any entry of this Schedule.

(6) If any person, who is not liable to make any payment of tax under this Act in any particular year or part thereof, as his annual gross income or annual gross turnover or annual gross receipt,

as the case may be, in the previous year or part thereof did not exceed the minimum threshold limit as shown in column (3),

but intends to get himself enrolled under this Act, or intends to continue his enrolment under this Act, as the case may be,

he shall be liable to pay for that year or part thereof Rs. 480, if he is a person covered by serial No. and Rs. 300, if he is a person covered by serial No. 3.”.

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LanguageEnglish
Pages4
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CategoryGovernment

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West Bengal Professional Tax Slab Rate Book PDF Free Download

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