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    <title>Proffessional Tax- Due date</title>
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    <description>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 &quot;person&quot; 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.</description>
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