Proffessional Tax- Due date

[Gourav Arora]

Experts

As Per Proffesional tax in gujarat, it is payable on monthly basis if employing more than 20 and quartly if employing less than 20. but if a company having office at different places there proffessional tax is deposited in different areas. for Due date whether all offices are considered a one or different assesse.     .

 Regards.

[YAGAY andSUN]

Please check the  Section 2 (d) in which the definition of person has been provided as well as the explaination to above Section:-

"person"

means any person who is engaged in any profession, trade, calling or employment in the State of Gujarat, and includes a Hindu undivided family, firm, company,

corporation or other corporate body, any society, club or association, so engaged,

but does not include any person who earns wages on a casual basis;

 

 

2

 

 

[“Explanation.- Every branch of a firm, company, corporation or other corporate

body, any society, club or association shall be deemed to be a person and a separate

assessee for the purpose of levy of tax under this Act;”.]

AI Summary

Professional tax assessment treats each branch as a separate assessee, affecting payment frequency and filing obligations. Professional tax in Gujarat is payable at differing intervals depending on workforce size, with employers operating multiple offices depositing tax in different localities. The statute defines 'person' to include companies and other corporate bodies and expressly provides that every branch of such entities shall be deemed a person and a separate assessee for the purpose of levy of tax, so that assessment and payment obligations apply at the branch level.