Puducherry
Professional Tax Details
🧾 Applicability
| Act | Rule | Threshold | Exemption |
|---|---|---|---|
| The Puducherry Village And Commune Panchayats Act, 1973, The Puducherry Municipalities Act, 1973 | Puducherry Village And Commune Panchayats (Profession Tax) Rules, 1976, The Pondicherry Municipalities (Profession Tax) Rules, 1976 | A person or employer by whom tax is payable under this Act | Not Applicable |
💰 Professional Tax Rates
| Salary Range | PT Amount (₹) |
|---|---|
| Upto 99999 | ₹ 0.00 |
| Between 100000 To 200000 | ₹ 250.00 |
| Between 200001 To 300000 | ₹ 500.00 |
| Between 300001 To 400000 | ₹ 750.00 |
| Between 400001 To 500000 | ₹ 1000.00 |
| Above 500001 | ₹ 1250.00 |
📅 Professional Tax Returns
| Type of Return | Due Date | Form |
|---|---|---|
| Half Yearly Return | Every 6 month(s) starting on last day of June | N/A |
🏢 Professional Enrollment Fees for Establishments
| Applicability | Fees Amount (₹) | Due Date | Form |
|---|---|---|---|
| To All Establishments which has GST | 2,500 | April 30 of Every Year | Form 4 & 4A |
ℹ️ Notes
| Rates - Schedule - link |
| 28-PART-II No 28 dated 17-5-2017.pdf (pdymun.in) |
Professional Tax Rates
| Professional Tax Rates | Filing of Returns | ||||||
|---|---|---|---|---|---|---|---|
| Sl.. No. | State | Salary | PT Amount | Task | Last Date of Filing Returns | Form | |
| 1 | Puducherry | Upto 99999 | 0.00 | Half yearly returns | Every 6 months starting last day of June | ||
| Between 100000 To 200000 | 250.00 | ||||||
| Between 200001 To 300000 | 500.00 | ||||||
| Between 300001 To 400000 | 750.00 | ||||||
| Between 400001 To 500000 | 1,000.00 | ||||||
| Above 500000 | 1,250.00 | ||||||