{"country":"india","countryName":"India","year":"2026-27","yearLabel":"2026-27","isCurrent":true,"region":null,"currency":"INR","effectiveFrom":"2026-04-01","effectiveTo":"2027-03-31","status":"unverified","underReview":["epf-employer","professional-tax-wb","professional-tax-ap","professional-tax-mn","professional-tax-ml","professional-tax-nl","professional-tax-jk","professional-tax-cg"],"dataVerified":true,"sections":[{"id":"new-regime","title":"Income tax slabs: new regime (default)","group":"income-tax","kind":"bands","rows":[{"from":0,"to":400000,"rate":0},{"from":400000,"to":800000,"rate":0.05},{"from":800000,"to":1200000,"rate":0.1},{"from":1200000,"to":1600000,"rate":0.15},{"from":1600000,"to":2000000,"rate":0.2},{"from":2000000,"to":2400000,"rate":0.25},{"from":2400000,"to":null,"rate":0.3}],"source":{"title":"Income-tax Act, 2025 (No. 30 of 2025): sections 19, 93, 124, 156 and 202; Finance Act, 2026 section 3","url":"https://egazette.gov.in/WriteReadData/2025/265620.pdf","retrievedAt":"2026-10-20"},"verified":true,"basis":"Total income, per year"},{"id":"new-regime-figures","title":"New regime: deduction, rebate and surcharge","group":"income-tax","kind":"values","rows":[{"label":"Standard deduction (salaried)","value":75000,"unit":"money"},{"label":"Rebate: total income up to","value":1200000,"unit":"money"},{"label":"Rebate: maximum","value":60000,"unit":"money"},{"label":"Employer NPS contribution deductible (share of basic + DA)","value":0.14,"unit":"rate"},{"label":"Total income above ₹50,00,000","value":0.1,"unit":"rate"},{"label":"Total income above ₹1,00,00,000","value":0.15,"unit":"rate"},{"label":"Total income above ₹2,00,00,000","value":0.25,"unit":"rate"}],"source":{"title":"Income-tax Act, 2025 (No. 30 of 2025): sections 19, 93, 124, 156 and 202; Finance Act, 2026 section 3","url":"https://egazette.gov.in/WriteReadData/2025/265620.pdf","retrievedAt":"2026-10-20"},"verified":true,"note":"Surcharge rates are a percentage of income tax, with marginal relief at each threshold."},{"id":"old-regime-below60","title":"Income tax slabs: old regime, below 60","group":"income-tax","kind":"bands","rows":[{"from":0,"to":250000,"rate":0},{"from":250000,"to":500000,"rate":0.05},{"from":500000,"to":1000000,"rate":0.2},{"from":1000000,"to":null,"rate":0.3}],"source":{"title":"Finance Act, 2026 (No. 4 of 2026), First Schedule Part I-B, Paragraph A (rates for the tax year commencing 1 April 2026)","url":"https://egazette.gov.in/WriteReadData/2026/271439.pdf","retrievedAt":"2026-10-20"},"verified":true,"basis":"Total income, per year"},{"id":"old-regime-senior","title":"Income tax slabs: old regime, 60 to 79","group":"income-tax","kind":"bands","rows":[{"from":0,"to":300000,"rate":0},{"from":300000,"to":500000,"rate":0.05},{"from":500000,"to":1000000,"rate":0.2},{"from":1000000,"to":null,"rate":0.3}],"source":{"title":"Finance Act, 2026 (No. 4 of 2026), First Schedule Part I-B, Paragraph A (rates for the tax year commencing 1 April 2026)","url":"https://egazette.gov.in/WriteReadData/2026/271439.pdf","retrievedAt":"2026-10-20"},"verified":true,"basis":"Total income, per year"},{"id":"old-regime-super-senior","title":"Income tax slabs: old regime, 80 and over","group":"income-tax","kind":"bands","rows":[{"from":0,"to":500000,"rate":0},{"from":500000,"to":1000000,"rate":0.2},{"from":1000000,"to":null,"rate":0.3}],"source":{"title":"Finance Act, 2026 (No. 4 of 2026), First Schedule Part I-B, Paragraph A (rates for the tax year commencing 1 April 2026)","url":"https://egazette.gov.in/WriteReadData/2026/271439.pdf","retrievedAt":"2026-10-20"},"verified":true,"basis":"Total income, per year"},{"id":"old-regime-figures","title":"Old regime: deduction, rebate and surcharge","group":"income-tax","kind":"values","rows":[{"label":"Standard deduction (salaried)","value":50000,"unit":"money"},{"label":"Rebate: total income up to","value":500000,"unit":"money"},{"label":"Rebate: maximum","value":12500,"unit":"money"},{"label":"Total income above ₹50,00,000","value":0.1,"unit":"rate"},{"label":"Total income above ₹1,00,00,000","value":0.15,"unit":"rate"},{"label":"Total income above ₹2,00,00,000","value":0.25,"unit":"rate"},{"label":"Total income above ₹5,00,00,000","value":0.37,"unit":"rate"}],"source":{"title":"Finance Act, 2026 (No. 4 of 2026), First Schedule Part I-B, Paragraph A (rates for the tax year commencing 1 April 2026)","url":"https://egazette.gov.in/WriteReadData/2026/271439.pdf","retrievedAt":"2026-10-20"},"verified":true},{"id":"cess","title":"Health and education cess","group":"income-tax","kind":"values","rows":[{"label":"Cess on income tax plus surcharge","value":0.04,"unit":"rate"}],"source":{"title":"Finance Act, 2026 (No. 4 of 2026), section 3: Health and Education Cess","url":"https://egazette.gov.in/WriteReadData/2026/271439.pdf","retrievedAt":"2026-10-20"},"verified":true},{"id":"old-regime-deductions","title":"Old regime deduction limits","group":"income-tax","kind":"values","rows":[{"label":"Investments and payments (section 123 of the 2025 Act, formerly 80C)","value":150000,"unit":"money"},{"label":"Own extra NPS contribution","value":50000,"unit":"money"},{"label":"Health insurance: self and family","value":25000,"unit":"money"},{"label":"Health insurance: self and family, senior citizen","value":50000,"unit":"money"},{"label":"Health insurance: parents","value":25000,"unit":"money"},{"label":"Health insurance: senior citizen parents","value":50000,"unit":"money"},{"label":"Home loan interest, self-occupied","value":200000,"unit":"money"},{"label":"Savings account interest","value":10000,"unit":"money"},{"label":"Deposit interest, senior citizens","value":50000,"unit":"money"}],"source":{"title":"Income-tax Act, 2025: sections 22, 123 (Schedule XV), 124, 126 and 153","url":"https://egazette.gov.in/WriteReadData/2025/265620.pdf","retrievedAt":"2026-10-20"},"verified":true},{"id":"hra","title":"House rent allowance exemption (old regime)","group":"income-tax","kind":"values","rows":[{"label":"Share of salary: metro cities","value":0.5,"unit":"rate"},{"label":"Share of salary: other places","value":0.4,"unit":"rate"},{"label":"Rent paid minus this share of salary","value":0.1,"unit":"rate"},{"label":"Metro cities","value":"Mumbai, Kolkata, Delhi, Chennai, Hyderabad, Pune, Ahmedabad, Bengaluru","unit":"text"}],"source":{"title":"Income-tax Rules, 2026 (Notification 22/2026, G.S.R. 198(E), 20 March 2026), Rule 279: house rent allowance","url":"https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf","retrievedAt":"2026-10-20"},"verified":true,"note":"Exempt HRA is the least of: the HRA received; rent paid minus 10% of salary; 50% (metro) or 40% of salary. Salary means basic pay plus dearness allowance."},{"id":"tds-salary","title":"TDS on salary","group":"employer","kind":"values","rows":[{"label":"Method","value":"Average rate of income tax on the estimated salary income for the year (section 392(1))","unit":"text"},{"label":"Salary certificate","value":"Form No. 130","unit":"text"},{"label":"Certificate due","value":"15 June after the end of the tax year","unit":"text"}],"source":{"title":"Income-tax Act, 2025 (No. 30 of 2025), section 392 (Gazette of India, pp. 396-398) and section 2(16); Income-tax Rules, 2026, rule 215 (Form No. 130)","url":"https://egazette.gov.in/WriteReadData/2025/265620.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-04-01","effectiveTo":null},"verified":true},{"id":"epf-employee","title":"Employees' Provident Fund: employee","group":"employee","kind":"values","rows":[{"label":"Employee contribution (of basic + DA)","value":0.12,"unit":"rate"},{"label":"Statutory wage ceiling (per month)","value":25000,"unit":"money"}],"source":{"title":"Gazette of India: Ministry of Labour and Employment notifications S.O. 3582(E) (EPF 12%), S.O. 3580(E) (EPS 8.33%) and S.O. 3581(E) (EDLI 0.5%) of 1 July 2026 under section 16(1) of the Code on Social Security, 2020","url":"https://egazette.gov.in/WriteReadData/2026/274112.pdf","retrievedAt":"2026-11-11"},"verified":true},{"id":"esi-employee","title":"Employees' State Insurance: employee","group":"employee","kind":"values","rows":[{"label":"Employee contribution (of gross wages)","value":0.0075,"unit":"rate"},{"label":"Coverage wage ceiling (per month)","value":21000,"unit":"money"},{"label":"Coverage wage ceiling for persons with disability (per month)","value":25000,"unit":"money"}],"source":{"title":"ESIC: Contribution rates (effective 1 July 2019)","url":"https://esic.gov.in/contribution","retrievedAt":"2026-11-09"},"verified":true},{"id":"epf-employer","title":"Employees' Provident Fund: employer","group":"employer","kind":"values","rows":[{"label":"Employer contribution (of basic + DA)","value":0.12,"unit":"rate"},{"label":"Of which to the Employees' Pension Scheme (on wages up to the ceiling)","value":0.0833,"unit":"rate"},{"label":"Of which to EPF","value":0.0367,"unit":"rate"},{"label":"EDLI contribution (on wages up to the ceiling)","value":0.005,"unit":"rate"},{"label":"EPF administration charges","value":0.005,"unit":"rate"},{"label":"Minimum administration charges per establishment (per month)","value":500,"unit":"money"},{"label":"EPF interest rate for 2025-26","value":0.0825,"unit":"rate"}],"source":{"title":"Gazette of India: Ministry of Labour and Employment notifications S.O. 3582(E) (EPF 12%), S.O. 3580(E) (EPS 8.33%) and S.O. 3581(E) (EDLI 0.5%) of 1 July 2026 under section 16(1) of the Code on Social Security, 2020","url":"https://egazette.gov.in/WriteReadData/2026/274112.pdf","retrievedAt":"2026-11-11"},"verified":false},{"id":"esi-employer","title":"Employees' State Insurance: employer","group":"employer","kind":"values","rows":[{"label":"Employer contribution (of gross wages)","value":0.0325,"unit":"rate"}],"source":{"title":"ESIC: Contribution rates (effective 1 July 2019)","url":"https://esic.gov.in/contribution","retrievedAt":"2026-11-09"},"verified":true},{"id":"gratuity","title":"Gratuity","group":"employer","kind":"values","rows":[{"label":"Days of wages per completed year of service","value":15,"unit":"number"},{"label":"Working days per month used as the divisor","value":26,"unit":"number"},{"label":"Minimum years of continuous service","value":5,"unit":"number"},{"label":"Minimum years for fixed-term employees","value":1,"unit":"number"},{"label":"Gratuity ceiling (presumed unchanged)","value":2000000,"unit":"money"}],"source":{"title":"Code on Social Security, 2020, section 53 (in force from 21 November 2025)","url":"https://www.labour.gov.in/static/uploads/2025/07/b0620548445580767b5c0d18c95c26f7.pdf","retrievedAt":"2026-10-20"},"verified":true},{"id":"bonus","title":"Statutory bonus","group":"employer","kind":"values","rows":[{"label":"Minimum bonus rate (of wages)","value":"25/300","unit":"text"},{"label":"Minimum bonus (per year)","value":100,"unit":"money"},{"label":"Maximum bonus rate (of wages)","value":0.2,"unit":"rate"},{"label":"Minimum days worked in the year","value":30,"unit":"number"}],"source":{"title":"Code on Wages, 2019 (No. 29 of 2019), section 26: payment of bonus (Gazette of India Extraordinary, 8 August 2019)","url":"https://egazette.gov.in/WriteReadData/2019/210356.pdf","retrievedAt":"2026-11-06"},"verified":true},{"id":"wage-rule","title":"Wage rule (Code on Wages, 2019)","group":"employer","kind":"values","rows":[{"label":"Wages must be at least this share of total remuneration","value":0.5,"unit":"rate"}],"source":{"title":"Ministry of Labour and Employment: FAQs on the Labour Codes (30 December 2025), Q2-Q7; Code on Wages, 2019 s.2(y)","url":"https://www.labour.gov.in/static/uploads/2026/01/de4758d5bfeffc456d7de97a801891b0.pdf","retrievedAt":"2026-10-20"},"verified":true},{"id":"professional-tax-mh","title":"Professional tax: Maharashtra","group":"employee","kind":"values","rows":[{"label":"monthly salary from ₹7,501","value":175,"unit":"money"},{"label":"monthly salary from ₹10,001","value":200,"unit":"money","note":"₹300 in February"},{"label":"Women: monthly salary from ₹25,001","value":200,"unit":"money","note":"₹300 in February"}],"source":{"title":"Maharashtra GST Department: Rate schedules under the Profession Tax Act, 1975, Schedule I (as on 31.03.2025)","url":"https://www.mahagst.gov.in/public/uploads/menufiles/PT%20Rate%20Schedule%20updated%20upto%2031.03.2025%20(1)%20(1).pdf","retrievedAt":"2026-11-09","effectiveFrom":"2023-04-01","effectiveTo":"2027-03-31"},"verified":true,"note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year."},{"id":"professional-tax-ka","title":"Professional tax: Karnataka","group":"employee","kind":"values","rows":[{"label":"monthly salary from ₹25,000","value":200,"unit":"money","note":"₹300 in February"}],"source":{"title":"Karnataka Commercial Taxes Department PT portal: FAQ and banner notice citing Notification DPAL 08 SHASANA 2025 (15.04.2025); Schedule PDF at https://ptax.karnataka.gov.in/ptemployer/documents/pt%20amendment%20bill.pdf","url":"https://ptax.karnataka.gov.in/ptemployer/FAQ","retrievedAt":"2026-11-09","effectiveFrom":"2025-04-01","effectiveTo":"2027-03-31"},"verified":true,"note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year."},{"id":"professional-tax-wb","title":"Professional tax: West Bengal","group":"employee","kind":"values","rows":[{"label":"monthly salary from ₹10,001","value":110,"unit":"money"},{"label":"monthly salary from ₹15,001","value":130,"unit":"money"},{"label":"monthly salary from ₹25,001","value":150,"unit":"money"},{"label":"monthly salary from ₹40,001","value":200,"unit":"money"}],"source":{"title":"West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979: Schedule (w.e.f. 1.4.2014)","url":"https://comtax.wb.gov.in/Ptax-Schedule-New_(w.e.f._1-4-2014).pdf","retrievedAt":"2026-10-20"},"verified":false,"note":"Slabs revised from 1 Oct 2026, pending final gazette. Basis: monthly salary. Professional tax is capped at ₹2,500 a year."},{"id":"professional-tax-tn","title":"Professional tax: Tamil Nadu (Chennai)","group":"employee","kind":"values","rows":[{"label":"half-yearly salary from ₹21,001","value":180,"unit":"money"},{"label":"half-yearly salary from ₹30,001","value":425,"unit":"money"},{"label":"half-yearly salary from ₹45,001","value":930,"unit":"money"},{"label":"half-yearly salary from ₹60,001","value":1025,"unit":"money"},{"label":"half-yearly salary from ₹75,001","value":1250,"unit":"money"}],"source":{"title":"Greater Chennai Corporation, Revenue Department: Profession Tax","url":"https://chennaicorporation.gov.in/gcc/department/revenue/","retrievedAt":"2026-11-09","effectiveFrom":"2024-10-01","effectiveTo":"2027-03-31"},"verified":true,"note":"Basis: half-yearly salary. Professional tax is capped at ₹2,500 a year."},{"id":"professional-tax-tg","title":"Professional tax: Telangana","group":"employee","kind":"values","rows":[{"label":"monthly salary from ₹15,001","value":150,"unit":"money"},{"label":"monthly salary from ₹20,001","value":200,"unit":"money"}],"source":{"title":"Telangana Commercial Taxes Department: Profession Tax Schedule","url":"https://www.tgct.gov.in/tgportal/AllActs/APPT/APPTSchedule.aspx","retrievedAt":"2026-11-09","effectiveTo":"2027-03-31"},"verified":true,"note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year."},{"id":"professional-tax-ap","title":"Professional tax: Andhra Pradesh","group":"employee","kind":"values","rows":[{"label":"monthly salary from ₹15,001","value":150,"unit":"money"},{"label":"monthly salary from ₹20,001","value":200,"unit":"money"}],"source":{"title":"Andhra Pradesh Commercial Taxes: Profession Tax schedule","url":"https://apct.gov.in/apportal/AllActs/APPT/APPTSchedule.aspx","retrievedAt":"2026-10-20"},"verified":false,"note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year."},{"id":"professional-tax-gj","title":"Professional tax: Gujarat","group":"employee","kind":"values","rows":[{"label":"monthly salary from ₹12,001","value":200,"unit":"money"}],"source":{"title":"Gujarat Commercial Tax Department: Rate of Profession Tax under the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 (State Government as Designated Authority)","url":"https://commercialtax.gujarat.gov.in/vatwebsite/download/schedule/Rate_of_Profession_Tax.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2022-04-01","effectiveTo":"2027-03-31"},"verified":true,"note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year."},{"id":"professional-tax-mp","title":"Professional tax: Madhya Pradesh","group":"employee","kind":"values","rows":[{"label":"annual salary from ₹2,25,001","value":1500,"unit":"money"},{"label":"annual salary from ₹3,00,001","value":2000,"unit":"money"},{"label":"annual salary from ₹4,00,001","value":2500,"unit":"money"}],"source":{"title":"MP Commercial Tax Department: Non GST/PT Registration Checklist & Rates (Professional Tax: Schedule)","url":"https://mptax.mp.gov.in/mpvatweb/download/home/MPCTD_Registration_Checklist&_Rates.pdf","retrievedAt":"2026-11-09","effectiveTo":"2027-03-31"},"verified":true,"note":"Basis: annual salary. Professional tax is capped at ₹2,500 a year."},{"id":"professional-tax-as","title":"Professional tax: Assam","group":"employee","kind":"values","rows":[{"label":"monthly salary from ₹10,001","value":150,"unit":"money"},{"label":"monthly salary from ₹15,000","value":180,"unit":"money"},{"label":"monthly salary from ₹25,000","value":208,"unit":"money"}],"source":{"title":"Assam Commissionerate of Taxes: Rate of tax on the Assam Professions, Trades, Callings and Employment Taxation Act, 1947","url":"https://tax.assam.gov.in/AssamTimsInfo/content/professional_tax.html","retrievedAt":"2026-11-09","effectiveFrom":"2014-10-15","effectiveTo":"2027-03-31"},"verified":true,"note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year."},{"id":"professional-tax-kl","title":"Professional tax: Kerala","group":"employee","kind":"values","rows":[{"label":"half-yearly salary from ₹12,000","value":320,"unit":"money"},{"label":"half-yearly salary from ₹18,000","value":450,"unit":"money"},{"label":"half-yearly salary from ₹30,000","value":600,"unit":"money"},{"label":"half-yearly salary from ₹45,000","value":750,"unit":"money"},{"label":"half-yearly salary from ₹1,00,000","value":1000,"unit":"money"},{"label":"half-yearly salary from ₹1,25,000","value":1250,"unit":"money"}],"source":{"title":"Government of Kerala, LSGD: G.O.(Rt) No. 1149/2024/LSGD, 27.06.2024 (revised profession tax slabs for panchayats and municipalities)","url":"https://go.lsgkerala.gov.in/files/go20240627_37169.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2024-10-01","effectiveTo":"2027-03-31"},"verified":true,"note":"Basis: half-yearly salary. Professional tax is capped at ₹2,500 a year."},{"id":"professional-tax-br","title":"Professional tax: Bihar","group":"employee","kind":"values","rows":[{"label":"annual salary from ₹3,00,001","value":1000,"unit":"money"},{"label":"annual salary from ₹5,00,001","value":2000,"unit":"money"},{"label":"annual salary from ₹10,00,001","value":2500,"unit":"money"}],"source":{"title":"Bihar Tax on Professions, Trades, Callings and Employments Act, 2011, Schedule (See Section 4): Bihar Gazette (Extraordinary) No. 238, 27 May 2011 (PRS copy)","url":"https://prsindia.org/files/bills_acts/acts_states/bihar/2011/2011Bihar10.pdf","retrievedAt":"2026-11-09","effectiveTo":"2027-03-31"},"verified":true,"note":"Basis: annual salary. Professional tax is capped at ₹2,500 a year."},{"id":"professional-tax-pb","title":"Professional tax: Punjab (State Development Tax)","group":"employee","kind":"values","rows":[{"label":"Monthly amount","value":200,"unit":"money"}],"source":{"title":"Punjab State Development Tax Act, 2018 (Punjab Act 11 of 2018), s.4 and Schedule (PRS copy of gazette)","url":"https://prsindia.org/files/bills_acts/acts_states/punjab/2018/2018PB11.pdf","retrievedAt":"2026-11-09","effectiveTo":"2027-03-31"},"verified":true,"note":"Basis: income-tax payers. Professional tax is capped at ₹2,500 a year."},{"id":"professional-tax-jh","title":"Professional tax: Jharkhand","group":"employee","kind":"values","rows":[{"label":"annual salary from ₹3,00,001","value":1200,"unit":"money"},{"label":"annual salary from ₹5,00,001","value":1800,"unit":"money"},{"label":"annual salary from ₹8,00,001","value":2100,"unit":"money"},{"label":"annual salary from ₹10,00,001","value":2500,"unit":"money"}],"source":{"title":"Jharkhand Commercial Taxes Department, Professional Tax Acts: The Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011 (document header reads '... Bill, 2011'), Schedule (See Section 3)","url":"https://ctax.jharkhand.gov.in/documents/10231/16291/Other+Acts+and+Rules/4191b34f-315c-43c9-9ceb-628d3c2cb46a?version=1.2","retrievedAt":"2026-11-09","effectiveTo":"2027-03-31"},"verified":true,"note":"Basis: annual salary. Professional tax is capped at ₹2,500 a year."},{"id":"professional-tax-mn","title":"Professional tax: Manipur","group":"employee","kind":"values","rows":[{"label":"annual salary from ₹1,00,001","value":1800,"unit":"money"},{"label":"annual salary from ₹2,00,001","value":2500,"unit":"money"}],"source":{"title":"Manipur Professions, Trades, Callings and Employments Taxation (Ninth Amendment) Act, 2020 (Manipur Act No. 7 of 2020), s.14 substituted Schedule: Manipur Gazette Extraordinary No. 431, 6 March 2020 (appended to PRS copy of Manipur Act 5 of 1981)","url":"https://prsindia.org/files/bills_acts/acts_states/manipur/1981/Manipur%20Act%205%20of%201981.pdf","retrievedAt":"2026-11-09","effectiveTo":"2027-03-31"},"verified":false,"note":"Basis: annual salary. Professional tax is capped at ₹2,500 a year."},{"id":"professional-tax-ml","title":"Professional tax: Meghalaya","group":"employee","kind":"values","rows":[{"label":"annual salary from ₹1,80,001","value":500,"unit":"money"},{"label":"annual salary from ₹3,00,001","value":1000,"unit":"money"},{"label":"annual salary from ₹5,00,001","value":1500,"unit":"money"},{"label":"annual salary from ₹7,50,001","value":2500,"unit":"money"}],"source":{"title":"Meghalaya Professions, Trades, Callings and Employments Taxation (Amendment) Act, 2022 (Act No. 15 of 2022), Gazette of Meghalaya Extraordinary No. 166, 27.09.2022 (also PRS copy https://prsindia.org/files/bills_acts/acts_states/meghalaya/2022/Act15of2022Meghalaya.pdf)","url":"https://meggst.gov.in/ActsRules/Meghalaya%20professional%20amendment%20act%202022.pdf","retrievedAt":"2026-11-09","effectiveTo":"2027-03-31"},"verified":false,"note":"Basis: annual salary. Professional tax is capped at ₹2,500 a year."},{"id":"professional-tax-mz","title":"Professional tax: Mizoram","group":"employee","kind":"values","rows":[{"label":"monthly salary from ₹5,001","value":75,"unit":"money"},{"label":"monthly salary from ₹8,001","value":120,"unit":"money"},{"label":"monthly salary from ₹10,001","value":150,"unit":"money"},{"label":"monthly salary from ₹12,001","value":180,"unit":"money"},{"label":"monthly salary from ₹15,001","value":195,"unit":"money"},{"label":"monthly salary from ₹20,001","value":208,"unit":"money"}],"source":{"title":"Government of Mizoram, Taxation Department: Notification No. J.17011/1/2017-TAX, Aizawl, 11 July 2024 (The Schedule, see Section 4)","url":"https://zotax.nic.in/files/tax_schedules/Final%20Profession%20Tax%20Slab%202024.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2024-07-11","effectiveTo":"2027-03-31"},"verified":true,"note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year."},{"id":"professional-tax-nl","title":"Professional tax: Nagaland","group":"employee","kind":"values","rows":[{"label":"monthly salary from ₹4,001","value":35,"unit":"money"},{"label":"monthly salary from ₹5,001","value":75,"unit":"money"},{"label":"monthly salary from ₹7,001","value":110,"unit":"money"},{"label":"monthly salary from ₹9,001","value":180,"unit":"money"},{"label":"monthly salary from ₹12,000","value":208,"unit":"money"}],"source":{"title":"Office of the Commissioner of State Taxes, Nagaland: Professional Tax Rate (Schedule, see section 3) (blocked today: HTTP 503)","url":"https://nagalandtax.nic.in/docs/Professional%20Tax%20%20Rate.pdf","retrievedAt":"2026-11-09","effectiveTo":"2027-03-31"},"verified":false,"note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year."},{"id":"professional-tax-py","title":"Professional tax: Puducherry (municipalities and commune panchayats, local levy)","group":"employee","kind":"values","rows":[{"label":"half-yearly salary from ₹1,00,000","value":250,"unit":"money"},{"label":"half-yearly salary from ₹2,00,001","value":500,"unit":"money"},{"label":"half-yearly salary from ₹3,00,001","value":750,"unit":"money"},{"label":"half-yearly salary from ₹4,00,001","value":1000,"unit":"money"},{"label":"half-yearly salary from ₹5,00,001","value":1250,"unit":"money"}],"source":{"title":"Government of Puducherry, Finance Department: G.O.Ms.No.24/F3/2017 dated 04.07.2017, Deduction of Profession Tax from the salary of employees under the Puducherry Municipalities Act, 1973 and the Puducherry Village and Commune Panchayats Act, 1973 (same G.O. also at https://www.pdymun.in/images/act-and-rules/ProfessionalTax%20GO.pdf)","url":"https://finance.py.gov.in/sites/default/files/proftaxgo04jul17.pdf","retrievedAt":"2026-11-09","effectiveTo":"2027-03-31"},"verified":true,"note":"Basis: half-yearly salary. Professional tax is capped at ₹2,500 a year."},{"id":"professional-tax-sk","title":"Professional tax: Sikkim","group":"employee","kind":"values","rows":[{"label":"monthly salary from ₹20,001","value":125,"unit":"money"},{"label":"monthly salary from ₹30,001","value":150,"unit":"money"},{"label":"monthly salary from ₹40,001","value":200,"unit":"money"}],"source":{"title":"Sikkim Tax on Professions, Trades, Callings and Employment Act, 2006, Schedule [See section 4]: Sikkim Government Gazette Extraordinary No. 95, 1 April 2006 (PRS copy); department copy: http://www.sikkimtax.gov.in/wp-content/uploads/Professional-Rate-of-tax2.pdf","url":"https://prsindia.org/files/bills_acts/acts_states/sikkim/2006/2006SK5.pdf","retrievedAt":"2026-11-09","effectiveTo":"2027-03-31"},"verified":true,"note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year."},{"id":"professional-tax-tr","title":"Professional tax: Tripura","group":"employee","kind":"values","rows":[{"label":"monthly salary from ₹7,501","value":150,"unit":"money"},{"label":"monthly salary from ₹15,001","value":208,"unit":"money"}],"source":{"title":"Tripura Gazette Extraordinary No. 443, 25 July 2018: Finance Department (Taxes & Excise) Notification No. F.II-1(7)-TAX/99(P-I) (revision of rates), with Corrigendum in Tripura Gazette No. 1031, 30 October 2018 (https://taxes.tripura.gov.in/sites/default/files/2024-04/PTAX_NOTF_3_up.pdf)","url":"https://taxes.tripura.gov.in/sites/default/files/2024-04/PTAX_NOTF_2_up.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2018-07-25","effectiveTo":"2027-03-31"},"verified":true,"note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year."},{"id":"professional-tax-jk","title":"Professional tax: Jammu and Kashmir","group":"employee","kind":"values","rows":[{"label":"annual salary from ₹0","value":250,"unit":"money"}],"source":{"title":"Jammu and Kashmir Professions, Trades, Callings and Employment Tax Act, 2005 (Act IX of 2005), Schedule (see section 3) (official copy on jklaw.nic.in not read: blocked)","url":"https://jklaw.nic.in/jklawData/StaActs/Professions, Trades, Callings and Employment Tax Act, 2005.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2005-05-10","effectiveTo":"2027-03-31"},"verified":false,"note":"Status unconfirmed: whether the 2005 Act still applies after the 2019 reorganisation has not been confirmed. Basis: annual salary. Professional tax is capped at ₹2,500 a year."},{"id":"professional-tax-cg","title":"Professional tax: Chhattisgarh","group":"employee","kind":"values","rows":[{"label":"annual salary from ₹1,00,001","value":1560,"unit":"money"},{"label":"annual salary from ₹1,50,001","value":1800,"unit":"money"},{"label":"annual salary from ₹2,00,001","value":2400,"unit":"money"},{"label":"annual salary from ₹2,50,001","value":2500,"unit":"money"}],"source":{"title":"Chhattisgarh Vritti Kar Adhiniyam, 1995 (Act 16 of 1995), Schedule entry 1 as substituted by the Profession Tax (Amendment) Act, 2001 (w.e.f. 4 September 2001) (copy hosted by PRS Legislative Research)","url":"https://prsindia.org/files/bills_acts/acts_states/chhattisgarh/1995/1995CG16.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2001-09-04","effectiveTo":"2027-03-31"},"verified":false,"note":"Salaried employees exempted by 2011 notification (not located on an official site). Slabs kept for reference and under review; not used by the calculators. Basis: annual salary. Professional tax is capped at ₹2,500 a year."},{"id":"professional-tax-none","title":"States and UTs with no professional tax on salaries","group":"employee","kind":"values","rows":[{"label":"Odisha","value":"Not levied","unit":"text","note":"Professional tax abolished in Odisha from 1 April 2026. Whether an Act later replaced the ordinance was not checked. Re-checked 2026-11-09: the Repeal Ordinance 02 of 2026 (effective 1 April 2026) stands; whether a Repeal Act has replaced it was not confirmed (Assembly site blocked).","source":{"title":"Odisha State Tax on Professions, Trades, Callings and Employments (Repeal) Ordinance, 2026 (Ordinance 02 of 2026, Gazette No. 1496, 21.04.2026)","url":"https://finance.odisha.gov.in/sites/default/files/2026-04/1496-LAW%20DEPTT..pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-04-01","effectiveTo":null}},{"label":"Haryana","value":"Not applicable","unit":"text","note":"No professional tax Act located for Haryana (India Code state listing and web search, 2026-11-09); recorded as not applicable on the site owner's decision of 2026-11-09. indiacode.nic.in refuses automated requests, so the listing was searched through a search index.","source":{"title":"India Code (Legislative Department): State and UT Acts listing for Haryana (searched 2026-11-09)","url":"https://www.indiacode.nic.in/","retrievedAt":"2026-11-09","effectiveTo":"2027-03-31"},"status":"not_applicable"},{"label":"Goa","value":"Not applicable","unit":"text","note":"No professional tax Act located for Goa (India Code state listing and web search, 2026-11-09); recorded as not applicable on the site owner's decision of 2026-11-09. indiacode.nic.in refuses automated requests, so the listing was searched through a search index.","source":{"title":"India Code (Legislative Department): State and UT Acts listing for Goa (searched 2026-11-09)","url":"https://www.indiacode.nic.in/","retrievedAt":"2026-11-09","effectiveTo":"2027-03-31"},"status":"not_applicable"},{"label":"Delhi","value":"Not applicable","unit":"text","note":"No professional tax Act located for Delhi (India Code state listing and web search, 2026-11-09); recorded as not applicable on the site owner's decision of 2026-11-09. indiacode.nic.in refuses automated requests, so the listing was searched through a search index.","source":{"title":"India Code (Legislative Department): State and UT Acts listing for Delhi (searched 2026-11-09)","url":"https://www.indiacode.nic.in/","retrievedAt":"2026-11-09","effectiveTo":"2027-03-31"},"status":"not_applicable"},{"label":"Chandigarh","value":"Not applicable","unit":"text","note":"No professional tax Act located for Chandigarh (India Code state listing and web search, 2026-11-09); recorded as not applicable on the site owner's decision of 2026-11-09. indiacode.nic.in refuses automated requests, so the listing was searched through a search index.","source":{"title":"India Code (Legislative Department): State and UT Acts listing for Chandigarh (searched 2026-11-09)","url":"https://www.indiacode.nic.in/","retrievedAt":"2026-11-09","effectiveTo":"2027-03-31"},"status":"not_applicable"}],"source":{"title":"Odisha State Tax on Professions, Trades, Callings and Employments (Repeal) Ordinance, 2026 (Ordinance 02 of 2026, Gazette No. 1496, 21.04.2026)","url":"https://finance.odisha.gov.in/sites/default/files/2026-04/1496-LAW%20DEPTT..pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-04-01","effectiveTo":null},"verified":true},{"id":"lwf-mh","title":"Labour Welfare Fund: Maharashtra","group":"employer","kind":"values","rows":[{"label":"Collected","value":"Half-yearly","unit":"text"},{"label":"Employee contribution (per collection)","value":25,"unit":"money"},{"label":"Employer contribution (per collection)","value":75,"unit":"money"}],"source":{"title":"Maharashtra Labour Welfare Fund (Amendment) Bill, 2024 (L.A. Bill No. X of 2024), substituting s.6BB(2) of the Maharashtra Labour Welfare Fund Act (XL of 1953): Maharashtra Government Gazette (Extraordinary) Part VIII No. 30, 1 March 2024","url":"https://hi.prsindia.org/files/bills_acts/bills_states/maharashtra/2024/Bill10of2024MH.pdf","retrievedAt":"2026-10-25"},"verified":true},{"id":"lwf-gj","title":"Labour Welfare Fund: Gujarat","group":"employer","kind":"values","rows":[{"label":"Collected","value":"Half-yearly","unit":"text"},{"label":"Employee contribution (per collection)","value":6,"unit":"money"},{"label":"Employer contribution (per collection)","value":12,"unit":"money"}],"source":{"title":"Gujarat Labour Welfare Board: Amendment In Labour Welfare Fund Effective from December 2016 (page last updated 16/11/2016)","url":"https://glwb.gujarat.gov.in/labour-welfare-fund.htm","retrievedAt":"2026-11-09","effectiveFrom":"2016-12-01","effectiveTo":null},"verified":true},{"id":"lwf-ka","title":"Labour Welfare Fund: Karnataka","group":"employer","kind":"values","rows":[{"label":"Collected","value":"Yearly","unit":"text"},{"label":"Employee contribution (per collection)","value":50,"unit":"money"},{"label":"Employer contribution (per collection)","value":100,"unit":"money"}],"source":{"title":"Karnataka Legislative Assembly, Karnataka Labour Welfare Fund (Amendment) Bill, 2025 (L.A. Bill No. 68 of 2025), annexure 'Extract from the Karnataka Labour Welfare Fund Act, 1965' showing section 7A as in force (copy hosted by PRS Legislative Research)","url":"https://prsindia.org/files/bills_acts/bills_states/karnataka/2025/Bill68of2025KA.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2025-01-08","effectiveTo":null},"verified":true},{"id":"lwf-od","title":"Labour Welfare Fund: Odisha","group":"employer","kind":"values","rows":[{"label":"Collected","value":"Yearly","unit":"text"},{"label":"Employee contribution (per collection)","value":20,"unit":"money"},{"label":"Employer contribution (per collection)","value":40,"unit":"money"}],"source":{"title":"Labour Directorate, Odisha: Odisha Labour Welfare Fund Act, 1996 (Odisha Act 14 of 2005) and Odisha Labour Welfare Fund Rules, 2015, rule 6","url":"https://labdirodisha.gov.in/sites/default/files/labouract/actrule.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2015-01-01","effectiveTo":null},"verified":true},{"id":"lwf-pb","title":"Labour Welfare Fund: Punjab","group":"employer","kind":"values","rows":[{"label":"Collected","value":"Monthly","unit":"text"},{"label":"Employee contribution (per collection)","value":5,"unit":"money"},{"label":"Employer contribution (per collection)","value":20,"unit":"money"}],"source":{"title":"Punjab Labour Welfare Fund Act, 1965, s.9-A, as amended by the Punjab Labour Welfare Fund (Amendment) Act, 2014 (Punjab Act 32 of 2014, Punjab Government Gazette (Extra) 15 December 2014) (copy hosted by PRS Legislative Research)","url":"https://prsindia.org/files/bills_acts/acts_states/punjab/1965/1965PB17.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2014-12-15","effectiveTo":null},"verified":true},{"id":"lwf-tn","title":"Labour Welfare Fund: Tamil Nadu","group":"employer","kind":"values","rows":[{"label":"Collected","value":"Yearly","unit":"text"},{"label":"Employee contribution (per collection)","value":20,"unit":"money"},{"label":"Employer contribution (per collection)","value":40,"unit":"money"}],"source":{"title":"Tamil Nadu Government Gazette Extraordinary No. 538 (2 December 2022): Amendments to the Tamil Nadu Labour Welfare Fund Rules, 1973 (G.O. Ms. No. 161, Labour Welfare and Skill Development (G2), SRO A-26(b)/2022)","url":"https://www.stationeryprinting.tn.gov.in/extraordinary/2022/538_Ex_III_1a.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2022-12-02","effectiveTo":null},"verified":true},{"id":"lwf-tg","title":"Labour Welfare Fund: Telangana","group":"employer","kind":"values","rows":[{"label":"Collected","value":"Yearly","unit":"text"},{"label":"Employee contribution (per collection)","value":2,"unit":"money"},{"label":"Employer contribution (per collection)","value":5,"unit":"money"}],"source":{"title":"Labour Department, Government of Telangana: Telangana Labour Welfare Fund Act, 1987, section 10","url":"https://labour.telangana.gov.in/content/ActsRules/TELANGANA%20LABOUR%20WELFARE%20FUND%20ACT,%201987.htm","retrievedAt":"2026-11-09","effectiveFrom":"1987-01-01","effectiveTo":null},"verified":true},{"id":"lwf-hr","title":"Labour Welfare Fund: Haryana","group":"employer","kind":"values","rows":[{"label":"Collected","value":"Monthly","unit":"text"},{"label":"Employee contribution (per collection)","value":"0.2% of wages, up to ₹35","unit":"text"},{"label":"Employer contribution (per collection)","value":"Twice the employee's, up to ₹70","unit":"text"}],"source":{"title":"Labour Department, Haryana: Haryana Labour Welfare Board, sources of revenue (rate of contribution under section 9-A)","url":"https://hrylabour.gov.in/content/cms/MTU","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true},{"id":"lwf-ga","title":"Labour Welfare Fund: Goa","group":"employer","kind":"values","rows":[{"label":"Collected","value":"Half-yearly","unit":"text"},{"label":"Employee contribution (per collection)","value":10,"unit":"money"},{"label":"Employer contribution (per collection)","value":30,"unit":"money"}],"source":{"title":"Labour Department, Government of Goa: About Welfare Board (Goa Labour Welfare Board), Labour Welfare Fund Contribution","url":"https://labour.goa.gov.in/?p=2773","retrievedAt":"2026-11-09","effectiveFrom":"1990-01-26","effectiveTo":null},"verified":true},{"id":"lwf-not-applicable","title":"States and UTs with no Labour Welfare Fund Act located","group":"employer","kind":"values","rows":[{"label":"Assam","value":"Not applicable","unit":"text","note":"No state Labour Welfare Fund Act located (India Code state listing and web search, 2026-11-09). Recorded as not applicable on the site owner's decision of 2026-11-09; indiacode.nic.in refuses automated requests, so the listing was searched through a search index.","source":{"title":"India Code (Legislative Department): State and UT Acts listing for Assam (searched 2026-11-09)","url":"https://www.indiacode.nic.in/","retrievedAt":"2026-11-09"},"status":"not_applicable"},{"label":"Bihar","value":"Not applicable","unit":"text","note":"No state Labour Welfare Fund Act located (India Code state listing and web search, 2026-11-09). Recorded as not applicable on the site owner's decision of 2026-11-09; indiacode.nic.in refuses automated requests, so the listing was searched through a search index.","source":{"title":"India Code (Legislative Department): State and UT Acts listing for Bihar (searched 2026-11-09)","url":"https://www.indiacode.nic.in/","retrievedAt":"2026-11-09"},"status":"not_applicable"},{"label":"Jharkhand","value":"Not applicable","unit":"text","note":"No state Labour Welfare Fund Act located (India Code state listing and web search, 2026-11-09). Recorded as not applicable on the site owner's decision of 2026-11-09; indiacode.nic.in refuses automated requests, so the listing was searched through a search index.","source":{"title":"India Code (Legislative Department): State and UT Acts listing for Jharkhand (searched 2026-11-09)","url":"https://www.indiacode.nic.in/","retrievedAt":"2026-11-09"},"status":"not_applicable"},{"label":"Manipur","value":"Not applicable","unit":"text","note":"No state Labour Welfare Fund Act located (India Code state listing and web search, 2026-11-09). Recorded as not applicable on the site owner's decision of 2026-11-09; indiacode.nic.in refuses automated requests, so the listing was searched through a search index.","source":{"title":"India Code (Legislative Department): State and UT Acts listing for Manipur (searched 2026-11-09)","url":"https://www.indiacode.nic.in/","retrievedAt":"2026-11-09"},"status":"not_applicable"},{"label":"Meghalaya","value":"Not applicable","unit":"text","note":"No state Labour Welfare Fund Act located (India Code state listing and web search, 2026-11-09). Recorded as not applicable on the site owner's decision of 2026-11-09; indiacode.nic.in refuses automated requests, so the listing was searched through a search index.","source":{"title":"India Code (Legislative Department): State and UT Acts listing for Meghalaya (searched 2026-11-09)","url":"https://www.indiacode.nic.in/","retrievedAt":"2026-11-09"},"status":"not_applicable"},{"label":"Mizoram","value":"Not applicable","unit":"text","note":"No state Labour Welfare Fund Act located (India Code state listing and web search, 2026-11-09). Recorded as not applicable on the site owner's decision of 2026-11-09; indiacode.nic.in refuses automated requests, so the listing was searched through a search index.","source":{"title":"India Code (Legislative Department): State and UT Acts listing for Mizoram (searched 2026-11-09)","url":"https://www.indiacode.nic.in/","retrievedAt":"2026-11-09"},"status":"not_applicable"},{"label":"Nagaland","value":"Not applicable","unit":"text","note":"No state Labour Welfare Fund Act located (India Code state listing and web search, 2026-11-09). Recorded as not applicable on the site owner's decision of 2026-11-09; indiacode.nic.in refuses automated requests, so the listing was searched through a search index.","source":{"title":"India Code (Legislative Department): State and UT Acts listing for Nagaland (searched 2026-11-09)","url":"https://www.indiacode.nic.in/","retrievedAt":"2026-11-09"},"status":"not_applicable"},{"label":"Puducherry","value":"Not applicable","unit":"text","note":"No state Labour Welfare Fund Act located (India Code state listing and web search, 2026-11-09). Recorded as not applicable on the site owner's decision of 2026-11-09; indiacode.nic.in refuses automated requests, so the listing was searched through a search index.","source":{"title":"India Code (Legislative Department): State and UT Acts listing for Puducherry (searched 2026-11-09)","url":"https://www.indiacode.nic.in/","retrievedAt":"2026-11-09"},"status":"not_applicable"},{"label":"Sikkim","value":"Not applicable","unit":"text","note":"No state Labour Welfare Fund Act located (India Code state listing and web search, 2026-11-09). Recorded as not applicable on the site owner's decision of 2026-11-09; indiacode.nic.in refuses automated requests, so the listing was searched through a search index.","source":{"title":"India Code (Legislative Department): State and UT Acts listing for Sikkim (searched 2026-11-09)","url":"https://www.indiacode.nic.in/","retrievedAt":"2026-11-09"},"status":"not_applicable"},{"label":"Tripura","value":"Not applicable","unit":"text","note":"No state Labour Welfare Fund Act located (India Code state listing and web search, 2026-11-09). Recorded as not applicable on the site owner's decision of 2026-11-09; indiacode.nic.in refuses automated requests, so the listing was searched through a search index.","source":{"title":"India Code (Legislative Department): State and UT Acts listing for Tripura (searched 2026-11-09)","url":"https://www.indiacode.nic.in/","retrievedAt":"2026-11-09"},"status":"not_applicable"}],"source":{"title":"India Code (Legislative Department): State and UT Acts listing for Assam (searched 2026-11-09)","url":"https://www.indiacode.nic.in/","retrievedAt":"2026-11-09"},"verified":true},{"id":"gst","title":"GST rates","group":"other","kind":"values","rows":[{"label":"5% (merit rate)","value":0.05,"unit":"rate"},{"label":"18% (standard rate)","value":0.18,"unit":"rate"},{"label":"40% (special rate)","value":0.4,"unit":"rate"},{"label":"3% (gold, silver, jewellery)","value":0.03,"unit":"rate"},{"label":"1.5% (cut and polished diamonds)","value":0.015,"unit":"rate"},{"label":"0.25% (rough diamonds)","value":0.0025,"unit":"rate"}],"source":{"title":"56th GST Council meeting (3 September 2025): press release; Notification 9/2025-Integrated Tax (Rate), Schedule I","url":"https://gstcouncil.gov.in/sites/default/files/2025-09/press_release_press_information_bureau_0.pdf","retrievedAt":"2026-10-20"},"verified":true,"note":"Rates in force from 2025-09-22."}],"sources":[{"title":"Income-tax Act, 2025 (No. 30 of 2025), section 392 (Gazette of India, pp. 396-398) and section 2(16); Income-tax Rules, 2026, rule 215 (Form No. 130)","url":"https://egazette.gov.in/WriteReadData/2025/265620.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-04-01","effectiveTo":null},{"title":"Finance Act, 2026 (No. 4 of 2026)","url":"https://egazette.gov.in/WriteReadData/2026/271439.pdf","retrievedAt":"2026-10-20"},{"title":"Income-tax Rules, 2026 (Notification 22/2026)","url":"https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/En-Notified-IT-Rules-2026-20-03-2026.pdf","retrievedAt":"2026-10-20"},{"title":"Union Budget 2026-27: Budget speech","url":"https://www.indiabudget.gov.in/doc/Budget_Speech.pdf","retrievedAt":"2026-10-20"},{"title":"EPFO: FAQs on enhancement of wage ceiling (September 2026)","url":"https://pmvbry-cdn.epfindia.gov.in/wp-content/uploads/2026/09/EPFO_Wage_Ceiling_FAQs.pdf","retrievedAt":"2026-10-20"},{"title":"ESIC: Contribution rates (effective 1 July 2019)","url":"https://esic.gov.in/contribution","retrievedAt":"2026-11-09"},{"title":"Code on Social Security, 2020","url":"https://www.labour.gov.in/static/uploads/2025/07/b0620548445580767b5c0d18c95c26f7.pdf","retrievedAt":"2026-10-20"},{"title":"FAQs on the Labour Codes (30 December 2025)","url":"https://www.labour.gov.in/static/uploads/2026/01/de4758d5bfeffc456d7de97a801891b0.pdf","retrievedAt":"2026-10-20"},{"title":"S.O. 3582(E), 1 July 2026: EPF contribution of twelve per cent (Code on Social Security, s.16(1)(a))","url":"https://egazette.gov.in/WriteReadData/2026/274112.pdf","retrievedAt":"2026-11-11"},{"title":"S.O. 3580(E), 1 July 2026: employer contribution of 8.33% to the Pension Fund","url":"https://egazette.gov.in/WriteReadData/2026/274111.pdf","retrievedAt":"2026-11-11"},{"title":"S.O. 3581(E), 1 July 2026: EDLI contribution of one-half per cent","url":"https://egazette.gov.in/WriteReadData/2026/274104.pdf","retrievedAt":"2026-11-11"},{"title":"Employees' Provident Funds Scheme, 2026 (G.S.R. 525(E), 29 June 2026)","url":"https://egazette.gov.in/WriteReadData/2026/273957.pdf","retrievedAt":"2026-11-11"},{"title":"S.O. 2011(E), 21 May 2018: EPF administrative charges 0.50%, minimum ₹500 per establishment","url":"https://egazette.gov.in/WriteReadData/2018/185703.pdf","retrievedAt":"2026-11-11"},{"title":"PIB: 239th meeting of the Central Board of Trustees, EPF (2 March 2026): 8.25% recommended for 2025-26","url":"https://www.pib.gov.in/PressReleasePage.aspx?PRID=2234502","retrievedAt":"2026-11-11"},{"title":"Code on Wages, 2019 (section 26: bonus)","url":"https://egazette.gov.in/WriteReadData/2019/210356.pdf","retrievedAt":"2026-11-06"},{"title":"Maharashtra GST Department: Rate schedules under the Profession Tax Act, 1975, Schedule I (as on 31.03.2025)","url":"https://www.mahagst.gov.in/public/uploads/menufiles/PT%20Rate%20Schedule%20updated%20upto%2031.03.2025%20(1)%20(1).pdf","retrievedAt":"2026-11-09","effectiveFrom":"2023-04-01","effectiveTo":"2027-03-31"},{"title":"Karnataka Commercial Taxes Department PT portal: FAQ and banner notice citing Notification DPAL 08 SHASANA 2025 (15.04.2025); Schedule PDF at https://ptax.karnataka.gov.in/ptemployer/documents/pt%20amendment%20bill.pdf","url":"https://ptax.karnataka.gov.in/ptemployer/FAQ","retrievedAt":"2026-11-09","effectiveFrom":"2025-04-01","effectiveTo":"2027-03-31"},{"title":"West Bengal profession tax 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2020, section 53 (in force from 21 November 2025)","source_url":"https://www.labour.gov.in/static/uploads/2025/07/b0620548445580767b5c0d18c95c26f7.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Minimum years of continuous service","from":null,"to":null,"rate":null,"value":5,"unit":"number"},{"section_id":"gratuity","section":"Gratuity","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Code on Social Security, 2020, section 53 (in force from 21 November 2025)","source_url":"https://www.labour.gov.in/static/uploads/2025/07/b0620548445580767b5c0d18c95c26f7.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Minimum years for fixed-term employees","from":null,"to":null,"rate":null,"value":1,"unit":"number"},{"section_id":"gratuity","section":"Gratuity","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Code on Social Security, 2020, section 53 (in force from 21 November 2025)","source_url":"https://www.labour.gov.in/static/uploads/2025/07/b0620548445580767b5c0d18c95c26f7.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Gratuity ceiling (presumed unchanged)","from":null,"to":null,"rate":null,"value":2000000,"unit":"money"},{"section_id":"bonus","section":"Statutory bonus","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Code on Wages, 2019 (No. 29 of 2019), section 26: payment of bonus (Gazette of India Extraordinary, 8 August 2019)","source_url":"https://egazette.gov.in/WriteReadData/2019/210356.pdf","retrieved_at":"2026-11-06","status":"verified","label":"Minimum bonus rate (of wages)","from":null,"to":null,"rate":null,"value":"25/300","unit":"text"},{"section_id":"bonus","section":"Statutory bonus","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Code on Wages, 2019 (No. 29 of 2019), section 26: payment of bonus (Gazette of India Extraordinary, 8 August 2019)","source_url":"https://egazette.gov.in/WriteReadData/2019/210356.pdf","retrieved_at":"2026-11-06","status":"verified","label":"Minimum bonus (per year)","from":null,"to":null,"rate":null,"value":100,"unit":"money"},{"section_id":"bonus","section":"Statutory bonus","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Code on Wages, 2019 (No. 29 of 2019), section 26: payment of bonus (Gazette of India Extraordinary, 8 August 2019)","source_url":"https://egazette.gov.in/WriteReadData/2019/210356.pdf","retrieved_at":"2026-11-06","status":"verified","label":"Maximum bonus rate (of wages)","from":null,"to":null,"rate":0.2,"value":null,"unit":"rate"},{"section_id":"bonus","section":"Statutory bonus","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Code on Wages, 2019 (No. 29 of 2019), section 26: payment of bonus (Gazette of India Extraordinary, 8 August 2019)","source_url":"https://egazette.gov.in/WriteReadData/2019/210356.pdf","retrieved_at":"2026-11-06","status":"verified","label":"Minimum days worked in the year","from":null,"to":null,"rate":null,"value":30,"unit":"number"},{"section_id":"wage-rule","section":"Wage rule (Code on Wages, 2019)","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Ministry of Labour and Employment: FAQs on the Labour Codes (30 December 2025), Q2-Q7; Code on Wages, 2019 s.2(y)","source_url":"https://www.labour.gov.in/static/uploads/2026/01/de4758d5bfeffc456d7de97a801891b0.pdf","retrieved_at":"2026-10-20","status":"verified","label":"Wages must be at least this share of total remuneration","from":null,"to":null,"rate":0.5,"value":null,"unit":"rate"},{"section_id":"professional-tax-mh","section":"Professional tax: Maharashtra","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2023-04-01","effective_to":"2027-03-31","source_title":"Maharashtra GST Department: Rate schedules under the Profession Tax Act, 1975, Schedule I (as on 31.03.2025)","source_url":"https://www.mahagst.gov.in/public/uploads/menufiles/PT%20Rate%20Schedule%20updated%20upto%2031.03.2025%20(1)%20(1).pdf","retrieved_at":"2026-11-09","status":"verified","label":"monthly salary from ₹7,501","from":null,"to":null,"rate":null,"value":175,"unit":"money"},{"section_id":"professional-tax-mh","section":"Professional tax: Maharashtra","group":"employee","basis":"","note":"₹300 in February","tax_year":"2026-27","effective_from":"2023-04-01","effective_to":"2027-03-31","source_title":"Maharashtra GST Department: Rate schedules under the Profession Tax Act, 1975, Schedule I (as on 31.03.2025)","source_url":"https://www.mahagst.gov.in/public/uploads/menufiles/PT%20Rate%20Schedule%20updated%20upto%2031.03.2025%20(1)%20(1).pdf","retrieved_at":"2026-11-09","status":"verified","label":"monthly salary from ₹10,001","from":null,"to":null,"rate":null,"value":200,"unit":"money"},{"section_id":"professional-tax-mh","section":"Professional tax: Maharashtra","group":"employee","basis":"","note":"₹300 in February","tax_year":"2026-27","effective_from":"2023-04-01","effective_to":"2027-03-31","source_title":"Maharashtra GST Department: Rate schedules under the Profession Tax Act, 1975, Schedule I (as on 31.03.2025)","source_url":"https://www.mahagst.gov.in/public/uploads/menufiles/PT%20Rate%20Schedule%20updated%20upto%2031.03.2025%20(1)%20(1).pdf","retrieved_at":"2026-11-09","status":"verified","label":"Women: monthly salary from ₹25,001","from":null,"to":null,"rate":null,"value":200,"unit":"money"},{"section_id":"professional-tax-ka","section":"Professional tax: Karnataka","group":"employee","basis":"","note":"₹300 in February","tax_year":"2026-27","effective_from":"2025-04-01","effective_to":"2027-03-31","source_title":"Karnataka Commercial Taxes Department PT portal: FAQ and banner notice citing Notification DPAL 08 SHASANA 2025 (15.04.2025); Schedule PDF at https://ptax.karnataka.gov.in/ptemployer/documents/pt%20amendment%20bill.pdf","source_url":"https://ptax.karnataka.gov.in/ptemployer/FAQ","retrieved_at":"2026-11-09","status":"verified","label":"monthly salary from ₹25,000","from":null,"to":null,"rate":null,"value":200,"unit":"money"},{"section_id":"professional-tax-wb","section":"Professional tax: West Bengal","group":"employee","basis":"","note":"Slabs revised from 1 Oct 2026, pending final gazette. Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979: Schedule (w.e.f. 1.4.2014)","source_url":"https://comtax.wb.gov.in/Ptax-Schedule-New_(w.e.f._1-4-2014).pdf","retrieved_at":"2026-10-20","status":"under_review","label":"monthly salary from ₹10,001","from":null,"to":null,"rate":null,"value":110,"unit":"money"},{"section_id":"professional-tax-wb","section":"Professional tax: West Bengal","group":"employee","basis":"","note":"Slabs revised from 1 Oct 2026, pending final gazette. Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979: Schedule (w.e.f. 1.4.2014)","source_url":"https://comtax.wb.gov.in/Ptax-Schedule-New_(w.e.f._1-4-2014).pdf","retrieved_at":"2026-10-20","status":"under_review","label":"monthly salary from ₹15,001","from":null,"to":null,"rate":null,"value":130,"unit":"money"},{"section_id":"professional-tax-wb","section":"Professional tax: West Bengal","group":"employee","basis":"","note":"Slabs revised from 1 Oct 2026, pending final gazette. Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979: Schedule (w.e.f. 1.4.2014)","source_url":"https://comtax.wb.gov.in/Ptax-Schedule-New_(w.e.f._1-4-2014).pdf","retrieved_at":"2026-10-20","status":"under_review","label":"monthly salary from ₹25,001","from":null,"to":null,"rate":null,"value":150,"unit":"money"},{"section_id":"professional-tax-wb","section":"Professional tax: West Bengal","group":"employee","basis":"","note":"Slabs revised from 1 Oct 2026, pending final gazette. Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979: Schedule (w.e.f. 1.4.2014)","source_url":"https://comtax.wb.gov.in/Ptax-Schedule-New_(w.e.f._1-4-2014).pdf","retrieved_at":"2026-10-20","status":"under_review","label":"monthly salary from ₹40,001","from":null,"to":null,"rate":null,"value":200,"unit":"money"},{"section_id":"professional-tax-tn","section":"Professional tax: Tamil Nadu (Chennai)","group":"employee","basis":"","note":"Basis: half-yearly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2024-10-01","effective_to":"2027-03-31","source_title":"Greater Chennai Corporation, Revenue Department: Profession Tax","source_url":"https://chennaicorporation.gov.in/gcc/department/revenue/","retrieved_at":"2026-11-09","status":"verified","label":"half-yearly salary from ₹21,001","from":null,"to":null,"rate":null,"value":180,"unit":"money"},{"section_id":"professional-tax-tn","section":"Professional tax: Tamil Nadu (Chennai)","group":"employee","basis":"","note":"Basis: half-yearly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2024-10-01","effective_to":"2027-03-31","source_title":"Greater Chennai Corporation, Revenue Department: Profession Tax","source_url":"https://chennaicorporation.gov.in/gcc/department/revenue/","retrieved_at":"2026-11-09","status":"verified","label":"half-yearly salary from ₹30,001","from":null,"to":null,"rate":null,"value":425,"unit":"money"},{"section_id":"professional-tax-tn","section":"Professional tax: Tamil Nadu (Chennai)","group":"employee","basis":"","note":"Basis: half-yearly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2024-10-01","effective_to":"2027-03-31","source_title":"Greater Chennai Corporation, Revenue Department: Profession Tax","source_url":"https://chennaicorporation.gov.in/gcc/department/revenue/","retrieved_at":"2026-11-09","status":"verified","label":"half-yearly salary from ₹45,001","from":null,"to":null,"rate":null,"value":930,"unit":"money"},{"section_id":"professional-tax-tn","section":"Professional tax: Tamil Nadu (Chennai)","group":"employee","basis":"","note":"Basis: half-yearly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2024-10-01","effective_to":"2027-03-31","source_title":"Greater Chennai Corporation, Revenue Department: Profession Tax","source_url":"https://chennaicorporation.gov.in/gcc/department/revenue/","retrieved_at":"2026-11-09","status":"verified","label":"half-yearly salary from ₹60,001","from":null,"to":null,"rate":null,"value":1025,"unit":"money"},{"section_id":"professional-tax-tn","section":"Professional tax: Tamil Nadu (Chennai)","group":"employee","basis":"","note":"Basis: half-yearly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2024-10-01","effective_to":"2027-03-31","source_title":"Greater Chennai Corporation, Revenue Department: Profession Tax","source_url":"https://chennaicorporation.gov.in/gcc/department/revenue/","retrieved_at":"2026-11-09","status":"verified","label":"half-yearly salary from ₹75,001","from":null,"to":null,"rate":null,"value":1250,"unit":"money"},{"section_id":"professional-tax-tg","section":"Professional tax: Telangana","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Telangana Commercial Taxes Department: Profession Tax Schedule","source_url":"https://www.tgct.gov.in/tgportal/AllActs/APPT/APPTSchedule.aspx","retrieved_at":"2026-11-09","status":"verified","label":"monthly salary from ₹15,001","from":null,"to":null,"rate":null,"value":150,"unit":"money"},{"section_id":"professional-tax-tg","section":"Professional tax: Telangana","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Telangana Commercial Taxes Department: Profession Tax Schedule","source_url":"https://www.tgct.gov.in/tgportal/AllActs/APPT/APPTSchedule.aspx","retrieved_at":"2026-11-09","status":"verified","label":"monthly salary from ₹20,001","from":null,"to":null,"rate":null,"value":200,"unit":"money"},{"section_id":"professional-tax-ap","section":"Professional tax: Andhra Pradesh","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Andhra Pradesh Commercial Taxes: Profession Tax schedule","source_url":"https://apct.gov.in/apportal/AllActs/APPT/APPTSchedule.aspx","retrieved_at":"2026-10-20","status":"under_review","label":"monthly salary from ₹15,001","from":null,"to":null,"rate":null,"value":150,"unit":"money"},{"section_id":"professional-tax-ap","section":"Professional tax: Andhra Pradesh","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Andhra Pradesh Commercial Taxes: Profession Tax schedule","source_url":"https://apct.gov.in/apportal/AllActs/APPT/APPTSchedule.aspx","retrieved_at":"2026-10-20","status":"under_review","label":"monthly salary from ₹20,001","from":null,"to":null,"rate":null,"value":200,"unit":"money"},{"section_id":"professional-tax-gj","section":"Professional tax: Gujarat","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2022-04-01","effective_to":"2027-03-31","source_title":"Gujarat Commercial Tax Department: Rate of Profession Tax under the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 (State Government as Designated Authority)","source_url":"https://commercialtax.gujarat.gov.in/vatwebsite/download/schedule/Rate_of_Profession_Tax.pdf","retrieved_at":"2026-11-09","status":"verified","label":"monthly salary from ₹12,001","from":null,"to":null,"rate":null,"value":200,"unit":"money"},{"section_id":"professional-tax-mp","section":"Professional tax: Madhya Pradesh","group":"employee","basis":"","note":"Basis: annual salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"MP Commercial Tax Department: Non GST/PT Registration Checklist & Rates (Professional Tax: Schedule)","source_url":"https://mptax.mp.gov.in/mpvatweb/download/home/MPCTD_Registration_Checklist&_Rates.pdf","retrieved_at":"2026-11-09","status":"verified","label":"annual salary from ₹2,25,001","from":null,"to":null,"rate":null,"value":1500,"unit":"money"},{"section_id":"professional-tax-mp","section":"Professional tax: Madhya Pradesh","group":"employee","basis":"","note":"Basis: annual salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"MP Commercial Tax Department: Non GST/PT Registration Checklist & Rates (Professional Tax: Schedule)","source_url":"https://mptax.mp.gov.in/mpvatweb/download/home/MPCTD_Registration_Checklist&_Rates.pdf","retrieved_at":"2026-11-09","status":"verified","label":"annual salary from ₹3,00,001","from":null,"to":null,"rate":null,"value":2000,"unit":"money"},{"section_id":"professional-tax-mp","section":"Professional tax: Madhya Pradesh","group":"employee","basis":"","note":"Basis: annual salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"MP Commercial Tax Department: Non GST/PT Registration Checklist & Rates (Professional Tax: Schedule)","source_url":"https://mptax.mp.gov.in/mpvatweb/download/home/MPCTD_Registration_Checklist&_Rates.pdf","retrieved_at":"2026-11-09","status":"verified","label":"annual salary from ₹4,00,001","from":null,"to":null,"rate":null,"value":2500,"unit":"money"},{"section_id":"professional-tax-as","section":"Professional tax: Assam","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2014-10-15","effective_to":"2027-03-31","source_title":"Assam Commissionerate of Taxes: Rate of tax on the Assam Professions, Trades, Callings and Employment Taxation Act, 1947","source_url":"https://tax.assam.gov.in/AssamTimsInfo/content/professional_tax.html","retrieved_at":"2026-11-09","status":"verified","label":"monthly salary from ₹10,001","from":null,"to":null,"rate":null,"value":150,"unit":"money"},{"section_id":"professional-tax-as","section":"Professional tax: Assam","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2014-10-15","effective_to":"2027-03-31","source_title":"Assam Commissionerate of Taxes: Rate of tax on the Assam Professions, Trades, Callings and Employment Taxation Act, 1947","source_url":"https://tax.assam.gov.in/AssamTimsInfo/content/professional_tax.html","retrieved_at":"2026-11-09","status":"verified","label":"monthly salary from ₹15,000","from":null,"to":null,"rate":null,"value":180,"unit":"money"},{"section_id":"professional-tax-as","section":"Professional tax: Assam","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2014-10-15","effective_to":"2027-03-31","source_title":"Assam Commissionerate of Taxes: Rate of tax on the Assam Professions, Trades, Callings and Employment Taxation Act, 1947","source_url":"https://tax.assam.gov.in/AssamTimsInfo/content/professional_tax.html","retrieved_at":"2026-11-09","status":"verified","label":"monthly salary from ₹25,000","from":null,"to":null,"rate":null,"value":208,"unit":"money"},{"section_id":"professional-tax-kl","section":"Professional tax: Kerala","group":"employee","basis":"","note":"Basis: half-yearly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2024-10-01","effective_to":"2027-03-31","source_title":"Government of Kerala, LSGD: G.O.(Rt) No. 1149/2024/LSGD, 27.06.2024 (revised profession tax slabs for panchayats and municipalities)","source_url":"https://go.lsgkerala.gov.in/files/go20240627_37169.pdf","retrieved_at":"2026-11-09","status":"verified","label":"half-yearly salary from ₹12,000","from":null,"to":null,"rate":null,"value":320,"unit":"money"},{"section_id":"professional-tax-kl","section":"Professional tax: Kerala","group":"employee","basis":"","note":"Basis: half-yearly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2024-10-01","effective_to":"2027-03-31","source_title":"Government of Kerala, LSGD: G.O.(Rt) No. 1149/2024/LSGD, 27.06.2024 (revised profession tax slabs for panchayats and municipalities)","source_url":"https://go.lsgkerala.gov.in/files/go20240627_37169.pdf","retrieved_at":"2026-11-09","status":"verified","label":"half-yearly salary from ₹18,000","from":null,"to":null,"rate":null,"value":450,"unit":"money"},{"section_id":"professional-tax-kl","section":"Professional tax: Kerala","group":"employee","basis":"","note":"Basis: half-yearly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2024-10-01","effective_to":"2027-03-31","source_title":"Government of Kerala, LSGD: G.O.(Rt) No. 1149/2024/LSGD, 27.06.2024 (revised profession tax slabs for panchayats and municipalities)","source_url":"https://go.lsgkerala.gov.in/files/go20240627_37169.pdf","retrieved_at":"2026-11-09","status":"verified","label":"half-yearly salary from ₹30,000","from":null,"to":null,"rate":null,"value":600,"unit":"money"},{"section_id":"professional-tax-kl","section":"Professional tax: Kerala","group":"employee","basis":"","note":"Basis: half-yearly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2024-10-01","effective_to":"2027-03-31","source_title":"Government of Kerala, LSGD: G.O.(Rt) No. 1149/2024/LSGD, 27.06.2024 (revised profession tax slabs for panchayats and municipalities)","source_url":"https://go.lsgkerala.gov.in/files/go20240627_37169.pdf","retrieved_at":"2026-11-09","status":"verified","label":"half-yearly salary from ₹45,000","from":null,"to":null,"rate":null,"value":750,"unit":"money"},{"section_id":"professional-tax-kl","section":"Professional tax: Kerala","group":"employee","basis":"","note":"Basis: half-yearly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2024-10-01","effective_to":"2027-03-31","source_title":"Government of Kerala, LSGD: G.O.(Rt) No. 1149/2024/LSGD, 27.06.2024 (revised profession tax slabs for panchayats and municipalities)","source_url":"https://go.lsgkerala.gov.in/files/go20240627_37169.pdf","retrieved_at":"2026-11-09","status":"verified","label":"half-yearly salary from ₹1,00,000","from":null,"to":null,"rate":null,"value":1000,"unit":"money"},{"section_id":"professional-tax-kl","section":"Professional tax: Kerala","group":"employee","basis":"","note":"Basis: half-yearly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2024-10-01","effective_to":"2027-03-31","source_title":"Government of Kerala, LSGD: G.O.(Rt) No. 1149/2024/LSGD, 27.06.2024 (revised profession tax slabs for panchayats and municipalities)","source_url":"https://go.lsgkerala.gov.in/files/go20240627_37169.pdf","retrieved_at":"2026-11-09","status":"verified","label":"half-yearly salary from ₹1,25,000","from":null,"to":null,"rate":null,"value":1250,"unit":"money"},{"section_id":"professional-tax-br","section":"Professional tax: Bihar","group":"employee","basis":"","note":"Basis: annual salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Bihar Tax on Professions, Trades, Callings and Employments Act, 2011, Schedule (See Section 4): Bihar Gazette (Extraordinary) No. 238, 27 May 2011 (PRS copy)","source_url":"https://prsindia.org/files/bills_acts/acts_states/bihar/2011/2011Bihar10.pdf","retrieved_at":"2026-11-09","status":"verified","label":"annual salary from ₹3,00,001","from":null,"to":null,"rate":null,"value":1000,"unit":"money"},{"section_id":"professional-tax-br","section":"Professional tax: Bihar","group":"employee","basis":"","note":"Basis: annual salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Bihar Tax on Professions, Trades, Callings and Employments Act, 2011, Schedule (See Section 4): Bihar Gazette (Extraordinary) No. 238, 27 May 2011 (PRS copy)","source_url":"https://prsindia.org/files/bills_acts/acts_states/bihar/2011/2011Bihar10.pdf","retrieved_at":"2026-11-09","status":"verified","label":"annual salary from ₹5,00,001","from":null,"to":null,"rate":null,"value":2000,"unit":"money"},{"section_id":"professional-tax-br","section":"Professional tax: Bihar","group":"employee","basis":"","note":"Basis: annual salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Bihar Tax on Professions, Trades, Callings and Employments Act, 2011, Schedule (See Section 4): Bihar Gazette (Extraordinary) No. 238, 27 May 2011 (PRS copy)","source_url":"https://prsindia.org/files/bills_acts/acts_states/bihar/2011/2011Bihar10.pdf","retrieved_at":"2026-11-09","status":"verified","label":"annual salary from ₹10,00,001","from":null,"to":null,"rate":null,"value":2500,"unit":"money"},{"section_id":"professional-tax-pb","section":"Professional tax: Punjab (State Development Tax)","group":"employee","basis":"","note":"Basis: income-tax payers. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Punjab State Development Tax Act, 2018 (Punjab Act 11 of 2018), s.4 and Schedule (PRS copy of gazette)","source_url":"https://prsindia.org/files/bills_acts/acts_states/punjab/2018/2018PB11.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Monthly amount","from":null,"to":null,"rate":null,"value":200,"unit":"money"},{"section_id":"professional-tax-jh","section":"Professional tax: Jharkhand","group":"employee","basis":"","note":"Basis: annual salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Jharkhand Commercial Taxes Department, Professional Tax Acts: The Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011 (document header reads '... Bill, 2011'), Schedule (See Section 3)","source_url":"https://ctax.jharkhand.gov.in/documents/10231/16291/Other+Acts+and+Rules/4191b34f-315c-43c9-9ceb-628d3c2cb46a?version=1.2","retrieved_at":"2026-11-09","status":"verified","label":"annual salary from ₹3,00,001","from":null,"to":null,"rate":null,"value":1200,"unit":"money"},{"section_id":"professional-tax-jh","section":"Professional tax: Jharkhand","group":"employee","basis":"","note":"Basis: annual salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Jharkhand Commercial Taxes Department, Professional Tax Acts: The Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011 (document header reads '... Bill, 2011'), Schedule (See Section 3)","source_url":"https://ctax.jharkhand.gov.in/documents/10231/16291/Other+Acts+and+Rules/4191b34f-315c-43c9-9ceb-628d3c2cb46a?version=1.2","retrieved_at":"2026-11-09","status":"verified","label":"annual salary from ₹5,00,001","from":null,"to":null,"rate":null,"value":1800,"unit":"money"},{"section_id":"professional-tax-jh","section":"Professional tax: Jharkhand","group":"employee","basis":"","note":"Basis: annual salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Jharkhand Commercial Taxes Department, Professional Tax Acts: The Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011 (document header reads '... Bill, 2011'), Schedule (See Section 3)","source_url":"https://ctax.jharkhand.gov.in/documents/10231/16291/Other+Acts+and+Rules/4191b34f-315c-43c9-9ceb-628d3c2cb46a?version=1.2","retrieved_at":"2026-11-09","status":"verified","label":"annual salary from ₹8,00,001","from":null,"to":null,"rate":null,"value":2100,"unit":"money"},{"section_id":"professional-tax-jh","section":"Professional tax: Jharkhand","group":"employee","basis":"","note":"Basis: annual salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Jharkhand Commercial Taxes Department, Professional Tax Acts: The Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011 (document header reads '... Bill, 2011'), Schedule (See Section 3)","source_url":"https://ctax.jharkhand.gov.in/documents/10231/16291/Other+Acts+and+Rules/4191b34f-315c-43c9-9ceb-628d3c2cb46a?version=1.2","retrieved_at":"2026-11-09","status":"verified","label":"annual salary from ₹10,00,001","from":null,"to":null,"rate":null,"value":2500,"unit":"money"},{"section_id":"professional-tax-mn","section":"Professional tax: Manipur","group":"employee","basis":"","note":"Basis: annual salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Manipur Professions, Trades, Callings and Employments Taxation (Ninth Amendment) Act, 2020 (Manipur Act No. 7 of 2020), s.14 substituted Schedule: Manipur Gazette Extraordinary No. 431, 6 March 2020 (appended to PRS copy of Manipur Act 5 of 1981)","source_url":"https://prsindia.org/files/bills_acts/acts_states/manipur/1981/Manipur%20Act%205%20of%201981.pdf","retrieved_at":"2026-11-09","status":"under_review","label":"annual salary from ₹1,00,001","from":null,"to":null,"rate":null,"value":1800,"unit":"money"},{"section_id":"professional-tax-mn","section":"Professional tax: Manipur","group":"employee","basis":"","note":"Basis: annual salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Manipur Professions, Trades, Callings and Employments Taxation (Ninth Amendment) Act, 2020 (Manipur Act No. 7 of 2020), s.14 substituted Schedule: Manipur Gazette Extraordinary No. 431, 6 March 2020 (appended to PRS copy of Manipur Act 5 of 1981)","source_url":"https://prsindia.org/files/bills_acts/acts_states/manipur/1981/Manipur%20Act%205%20of%201981.pdf","retrieved_at":"2026-11-09","status":"under_review","label":"annual salary from ₹2,00,001","from":null,"to":null,"rate":null,"value":2500,"unit":"money"},{"section_id":"professional-tax-ml","section":"Professional tax: Meghalaya","group":"employee","basis":"","note":"Basis: annual salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Meghalaya Professions, Trades, Callings and Employments Taxation (Amendment) Act, 2022 (Act No. 15 of 2022), Gazette of Meghalaya Extraordinary No. 166, 27.09.2022 (also PRS copy https://prsindia.org/files/bills_acts/acts_states/meghalaya/2022/Act15of2022Meghalaya.pdf)","source_url":"https://meggst.gov.in/ActsRules/Meghalaya%20professional%20amendment%20act%202022.pdf","retrieved_at":"2026-11-09","status":"under_review","label":"annual salary from ₹1,80,001","from":null,"to":null,"rate":null,"value":500,"unit":"money"},{"section_id":"professional-tax-ml","section":"Professional tax: Meghalaya","group":"employee","basis":"","note":"Basis: annual salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Meghalaya Professions, Trades, Callings and Employments Taxation (Amendment) Act, 2022 (Act No. 15 of 2022), Gazette of Meghalaya Extraordinary No. 166, 27.09.2022 (also PRS copy https://prsindia.org/files/bills_acts/acts_states/meghalaya/2022/Act15of2022Meghalaya.pdf)","source_url":"https://meggst.gov.in/ActsRules/Meghalaya%20professional%20amendment%20act%202022.pdf","retrieved_at":"2026-11-09","status":"under_review","label":"annual salary from ₹3,00,001","from":null,"to":null,"rate":null,"value":1000,"unit":"money"},{"section_id":"professional-tax-ml","section":"Professional tax: Meghalaya","group":"employee","basis":"","note":"Basis: annual salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Meghalaya Professions, Trades, Callings and Employments Taxation (Amendment) Act, 2022 (Act No. 15 of 2022), Gazette of Meghalaya Extraordinary No. 166, 27.09.2022 (also PRS copy https://prsindia.org/files/bills_acts/acts_states/meghalaya/2022/Act15of2022Meghalaya.pdf)","source_url":"https://meggst.gov.in/ActsRules/Meghalaya%20professional%20amendment%20act%202022.pdf","retrieved_at":"2026-11-09","status":"under_review","label":"annual salary from ₹5,00,001","from":null,"to":null,"rate":null,"value":1500,"unit":"money"},{"section_id":"professional-tax-ml","section":"Professional tax: Meghalaya","group":"employee","basis":"","note":"Basis: annual salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Meghalaya Professions, Trades, Callings and Employments Taxation (Amendment) Act, 2022 (Act No. 15 of 2022), Gazette of Meghalaya Extraordinary No. 166, 27.09.2022 (also PRS copy https://prsindia.org/files/bills_acts/acts_states/meghalaya/2022/Act15of2022Meghalaya.pdf)","source_url":"https://meggst.gov.in/ActsRules/Meghalaya%20professional%20amendment%20act%202022.pdf","retrieved_at":"2026-11-09","status":"under_review","label":"annual salary from ₹7,50,001","from":null,"to":null,"rate":null,"value":2500,"unit":"money"},{"section_id":"professional-tax-mz","section":"Professional tax: Mizoram","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2024-07-11","effective_to":"2027-03-31","source_title":"Government of Mizoram, Taxation Department: Notification No. J.17011/1/2017-TAX, Aizawl, 11 July 2024 (The Schedule, see Section 4)","source_url":"https://zotax.nic.in/files/tax_schedules/Final%20Profession%20Tax%20Slab%202024.pdf","retrieved_at":"2026-11-09","status":"verified","label":"monthly salary from ₹5,001","from":null,"to":null,"rate":null,"value":75,"unit":"money"},{"section_id":"professional-tax-mz","section":"Professional tax: Mizoram","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2024-07-11","effective_to":"2027-03-31","source_title":"Government of Mizoram, Taxation Department: Notification No. J.17011/1/2017-TAX, Aizawl, 11 July 2024 (The Schedule, see Section 4)","source_url":"https://zotax.nic.in/files/tax_schedules/Final%20Profession%20Tax%20Slab%202024.pdf","retrieved_at":"2026-11-09","status":"verified","label":"monthly salary from ₹8,001","from":null,"to":null,"rate":null,"value":120,"unit":"money"},{"section_id":"professional-tax-mz","section":"Professional tax: Mizoram","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2024-07-11","effective_to":"2027-03-31","source_title":"Government of Mizoram, Taxation Department: Notification No. J.17011/1/2017-TAX, Aizawl, 11 July 2024 (The Schedule, see Section 4)","source_url":"https://zotax.nic.in/files/tax_schedules/Final%20Profession%20Tax%20Slab%202024.pdf","retrieved_at":"2026-11-09","status":"verified","label":"monthly salary from ₹10,001","from":null,"to":null,"rate":null,"value":150,"unit":"money"},{"section_id":"professional-tax-mz","section":"Professional tax: Mizoram","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2024-07-11","effective_to":"2027-03-31","source_title":"Government of Mizoram, Taxation Department: Notification No. J.17011/1/2017-TAX, Aizawl, 11 July 2024 (The Schedule, see Section 4)","source_url":"https://zotax.nic.in/files/tax_schedules/Final%20Profession%20Tax%20Slab%202024.pdf","retrieved_at":"2026-11-09","status":"verified","label":"monthly salary from ₹12,001","from":null,"to":null,"rate":null,"value":180,"unit":"money"},{"section_id":"professional-tax-mz","section":"Professional tax: Mizoram","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2024-07-11","effective_to":"2027-03-31","source_title":"Government of Mizoram, Taxation Department: Notification No. J.17011/1/2017-TAX, Aizawl, 11 July 2024 (The Schedule, see Section 4)","source_url":"https://zotax.nic.in/files/tax_schedules/Final%20Profession%20Tax%20Slab%202024.pdf","retrieved_at":"2026-11-09","status":"verified","label":"monthly salary from ₹15,001","from":null,"to":null,"rate":null,"value":195,"unit":"money"},{"section_id":"professional-tax-mz","section":"Professional tax: Mizoram","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2024-07-11","effective_to":"2027-03-31","source_title":"Government of Mizoram, Taxation Department: Notification No. J.17011/1/2017-TAX, Aizawl, 11 July 2024 (The Schedule, see Section 4)","source_url":"https://zotax.nic.in/files/tax_schedules/Final%20Profession%20Tax%20Slab%202024.pdf","retrieved_at":"2026-11-09","status":"verified","label":"monthly salary from ₹20,001","from":null,"to":null,"rate":null,"value":208,"unit":"money"},{"section_id":"professional-tax-nl","section":"Professional tax: Nagaland","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Office of the Commissioner of State Taxes, Nagaland: Professional Tax Rate (Schedule, see section 3) (blocked today: HTTP 503)","source_url":"https://nagalandtax.nic.in/docs/Professional%20Tax%20%20Rate.pdf","retrieved_at":"2026-11-09","status":"under_review","label":"monthly salary from ₹4,001","from":null,"to":null,"rate":null,"value":35,"unit":"money"},{"section_id":"professional-tax-nl","section":"Professional tax: Nagaland","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Office of the Commissioner of State Taxes, Nagaland: Professional Tax Rate (Schedule, see section 3) (blocked today: HTTP 503)","source_url":"https://nagalandtax.nic.in/docs/Professional%20Tax%20%20Rate.pdf","retrieved_at":"2026-11-09","status":"under_review","label":"monthly salary from ₹5,001","from":null,"to":null,"rate":null,"value":75,"unit":"money"},{"section_id":"professional-tax-nl","section":"Professional tax: Nagaland","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Office of the Commissioner of State Taxes, Nagaland: Professional Tax Rate (Schedule, see section 3) (blocked today: HTTP 503)","source_url":"https://nagalandtax.nic.in/docs/Professional%20Tax%20%20Rate.pdf","retrieved_at":"2026-11-09","status":"under_review","label":"monthly salary from ₹7,001","from":null,"to":null,"rate":null,"value":110,"unit":"money"},{"section_id":"professional-tax-nl","section":"Professional tax: Nagaland","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Office of the Commissioner of State Taxes, Nagaland: Professional Tax Rate (Schedule, see section 3) (blocked today: HTTP 503)","source_url":"https://nagalandtax.nic.in/docs/Professional%20Tax%20%20Rate.pdf","retrieved_at":"2026-11-09","status":"under_review","label":"monthly salary from ₹9,001","from":null,"to":null,"rate":null,"value":180,"unit":"money"},{"section_id":"professional-tax-nl","section":"Professional tax: Nagaland","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Office of the Commissioner of State Taxes, Nagaland: Professional Tax Rate (Schedule, see section 3) (blocked today: HTTP 503)","source_url":"https://nagalandtax.nic.in/docs/Professional%20Tax%20%20Rate.pdf","retrieved_at":"2026-11-09","status":"under_review","label":"monthly salary from ₹12,000","from":null,"to":null,"rate":null,"value":208,"unit":"money"},{"section_id":"professional-tax-py","section":"Professional tax: Puducherry (municipalities and commune panchayats, local levy)","group":"employee","basis":"","note":"Basis: half-yearly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Government of Puducherry, Finance Department: G.O.Ms.No.24/F3/2017 dated 04.07.2017, Deduction of Profession Tax from the salary of employees under the Puducherry Municipalities Act, 1973 and the Puducherry Village and Commune Panchayats Act, 1973 (same G.O. also at https://www.pdymun.in/images/act-and-rules/ProfessionalTax%20GO.pdf)","source_url":"https://finance.py.gov.in/sites/default/files/proftaxgo04jul17.pdf","retrieved_at":"2026-11-09","status":"verified","label":"half-yearly salary from ₹1,00,000","from":null,"to":null,"rate":null,"value":250,"unit":"money"},{"section_id":"professional-tax-py","section":"Professional tax: Puducherry (municipalities and commune panchayats, local levy)","group":"employee","basis":"","note":"Basis: half-yearly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Government of Puducherry, Finance Department: G.O.Ms.No.24/F3/2017 dated 04.07.2017, Deduction of Profession Tax from the salary of employees under the Puducherry Municipalities Act, 1973 and the Puducherry Village and Commune Panchayats Act, 1973 (same G.O. also at https://www.pdymun.in/images/act-and-rules/ProfessionalTax%20GO.pdf)","source_url":"https://finance.py.gov.in/sites/default/files/proftaxgo04jul17.pdf","retrieved_at":"2026-11-09","status":"verified","label":"half-yearly salary from ₹2,00,001","from":null,"to":null,"rate":null,"value":500,"unit":"money"},{"section_id":"professional-tax-py","section":"Professional tax: Puducherry (municipalities and commune panchayats, local levy)","group":"employee","basis":"","note":"Basis: half-yearly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Government of Puducherry, Finance Department: G.O.Ms.No.24/F3/2017 dated 04.07.2017, Deduction of Profession Tax from the salary of employees under the Puducherry Municipalities Act, 1973 and the Puducherry Village and Commune Panchayats Act, 1973 (same G.O. also at https://www.pdymun.in/images/act-and-rules/ProfessionalTax%20GO.pdf)","source_url":"https://finance.py.gov.in/sites/default/files/proftaxgo04jul17.pdf","retrieved_at":"2026-11-09","status":"verified","label":"half-yearly salary from ₹3,00,001","from":null,"to":null,"rate":null,"value":750,"unit":"money"},{"section_id":"professional-tax-py","section":"Professional tax: Puducherry (municipalities and commune panchayats, local levy)","group":"employee","basis":"","note":"Basis: half-yearly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Government of Puducherry, Finance Department: G.O.Ms.No.24/F3/2017 dated 04.07.2017, Deduction of Profession Tax from the salary of employees under the Puducherry Municipalities Act, 1973 and the Puducherry Village and Commune Panchayats Act, 1973 (same G.O. also at https://www.pdymun.in/images/act-and-rules/ProfessionalTax%20GO.pdf)","source_url":"https://finance.py.gov.in/sites/default/files/proftaxgo04jul17.pdf","retrieved_at":"2026-11-09","status":"verified","label":"half-yearly salary from ₹4,00,001","from":null,"to":null,"rate":null,"value":1000,"unit":"money"},{"section_id":"professional-tax-py","section":"Professional tax: Puducherry (municipalities and commune panchayats, local levy)","group":"employee","basis":"","note":"Basis: half-yearly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Government of Puducherry, Finance Department: G.O.Ms.No.24/F3/2017 dated 04.07.2017, Deduction of Profession Tax from the salary of employees under the Puducherry Municipalities Act, 1973 and the Puducherry Village and Commune Panchayats Act, 1973 (same G.O. also at https://www.pdymun.in/images/act-and-rules/ProfessionalTax%20GO.pdf)","source_url":"https://finance.py.gov.in/sites/default/files/proftaxgo04jul17.pdf","retrieved_at":"2026-11-09","status":"verified","label":"half-yearly salary from ₹5,00,001","from":null,"to":null,"rate":null,"value":1250,"unit":"money"},{"section_id":"professional-tax-sk","section":"Professional tax: Sikkim","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Sikkim Tax on Professions, Trades, Callings and Employment Act, 2006, Schedule [See section 4]: Sikkim Government Gazette Extraordinary No. 95, 1 April 2006 (PRS copy); department copy: http://www.sikkimtax.gov.in/wp-content/uploads/Professional-Rate-of-tax2.pdf","source_url":"https://prsindia.org/files/bills_acts/acts_states/sikkim/2006/2006SK5.pdf","retrieved_at":"2026-11-09","status":"verified","label":"monthly salary from ₹20,001","from":null,"to":null,"rate":null,"value":125,"unit":"money"},{"section_id":"professional-tax-sk","section":"Professional tax: Sikkim","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Sikkim Tax on Professions, Trades, Callings and Employment Act, 2006, Schedule [See section 4]: Sikkim Government Gazette Extraordinary No. 95, 1 April 2006 (PRS copy); department copy: http://www.sikkimtax.gov.in/wp-content/uploads/Professional-Rate-of-tax2.pdf","source_url":"https://prsindia.org/files/bills_acts/acts_states/sikkim/2006/2006SK5.pdf","retrieved_at":"2026-11-09","status":"verified","label":"monthly salary from ₹30,001","from":null,"to":null,"rate":null,"value":150,"unit":"money"},{"section_id":"professional-tax-sk","section":"Professional tax: Sikkim","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Sikkim Tax on Professions, Trades, Callings and Employment Act, 2006, Schedule [See section 4]: Sikkim Government Gazette Extraordinary No. 95, 1 April 2006 (PRS copy); department copy: http://www.sikkimtax.gov.in/wp-content/uploads/Professional-Rate-of-tax2.pdf","source_url":"https://prsindia.org/files/bills_acts/acts_states/sikkim/2006/2006SK5.pdf","retrieved_at":"2026-11-09","status":"verified","label":"monthly salary from ₹40,001","from":null,"to":null,"rate":null,"value":200,"unit":"money"},{"section_id":"professional-tax-tr","section":"Professional tax: Tripura","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2018-07-25","effective_to":"2027-03-31","source_title":"Tripura Gazette Extraordinary No. 443, 25 July 2018: Finance Department (Taxes & Excise) Notification No. F.II-1(7)-TAX/99(P-I) (revision of rates), with Corrigendum in Tripura Gazette No. 1031, 30 October 2018 (https://taxes.tripura.gov.in/sites/default/files/2024-04/PTAX_NOTF_3_up.pdf)","source_url":"https://taxes.tripura.gov.in/sites/default/files/2024-04/PTAX_NOTF_2_up.pdf","retrieved_at":"2026-11-09","status":"verified","label":"monthly salary from ₹7,501","from":null,"to":null,"rate":null,"value":150,"unit":"money"},{"section_id":"professional-tax-tr","section":"Professional tax: Tripura","group":"employee","basis":"","note":"Basis: monthly salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2018-07-25","effective_to":"2027-03-31","source_title":"Tripura Gazette Extraordinary No. 443, 25 July 2018: Finance Department (Taxes & Excise) Notification No. F.II-1(7)-TAX/99(P-I) (revision of rates), with Corrigendum in Tripura Gazette No. 1031, 30 October 2018 (https://taxes.tripura.gov.in/sites/default/files/2024-04/PTAX_NOTF_3_up.pdf)","source_url":"https://taxes.tripura.gov.in/sites/default/files/2024-04/PTAX_NOTF_2_up.pdf","retrieved_at":"2026-11-09","status":"verified","label":"monthly salary from ₹15,001","from":null,"to":null,"rate":null,"value":208,"unit":"money"},{"section_id":"professional-tax-jk","section":"Professional tax: Jammu and Kashmir","group":"employee","basis":"","note":"Status unconfirmed: whether the 2005 Act still applies after the 2019 reorganisation has not been confirmed. Basis: annual salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2005-05-10","effective_to":"2027-03-31","source_title":"Jammu and Kashmir Professions, Trades, Callings and Employment Tax Act, 2005 (Act IX of 2005), Schedule (see section 3) (official copy on jklaw.nic.in not read: blocked)","source_url":"https://jklaw.nic.in/jklawData/StaActs/Professions, Trades, Callings and Employment Tax Act, 2005.pdf","retrieved_at":"2026-11-09","status":"under_review","label":"annual salary from ₹0","from":null,"to":null,"rate":null,"value":250,"unit":"money"},{"section_id":"professional-tax-cg","section":"Professional tax: Chhattisgarh","group":"employee","basis":"","note":"Salaried employees exempted by 2011 notification (not located on an official site). Slabs kept for reference and under review; not used by the calculators. Basis: annual salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2001-09-04","effective_to":"2027-03-31","source_title":"Chhattisgarh Vritti Kar Adhiniyam, 1995 (Act 16 of 1995), Schedule entry 1 as substituted by the Profession Tax (Amendment) Act, 2001 (w.e.f. 4 September 2001) (copy hosted by PRS Legislative Research)","source_url":"https://prsindia.org/files/bills_acts/acts_states/chhattisgarh/1995/1995CG16.pdf","retrieved_at":"2026-11-09","status":"under_review","label":"annual salary from ₹1,00,001","from":null,"to":null,"rate":null,"value":1560,"unit":"money"},{"section_id":"professional-tax-cg","section":"Professional tax: Chhattisgarh","group":"employee","basis":"","note":"Salaried employees exempted by 2011 notification (not located on an official site). Slabs kept for reference and under review; not used by the calculators. Basis: annual salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2001-09-04","effective_to":"2027-03-31","source_title":"Chhattisgarh Vritti Kar Adhiniyam, 1995 (Act 16 of 1995), Schedule entry 1 as substituted by the Profession Tax (Amendment) Act, 2001 (w.e.f. 4 September 2001) (copy hosted by PRS Legislative Research)","source_url":"https://prsindia.org/files/bills_acts/acts_states/chhattisgarh/1995/1995CG16.pdf","retrieved_at":"2026-11-09","status":"under_review","label":"annual salary from ₹1,50,001","from":null,"to":null,"rate":null,"value":1800,"unit":"money"},{"section_id":"professional-tax-cg","section":"Professional tax: Chhattisgarh","group":"employee","basis":"","note":"Salaried employees exempted by 2011 notification (not located on an official site). Slabs kept for reference and under review; not used by the calculators. Basis: annual salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2001-09-04","effective_to":"2027-03-31","source_title":"Chhattisgarh Vritti Kar Adhiniyam, 1995 (Act 16 of 1995), Schedule entry 1 as substituted by the Profession Tax (Amendment) Act, 2001 (w.e.f. 4 September 2001) (copy hosted by PRS Legislative Research)","source_url":"https://prsindia.org/files/bills_acts/acts_states/chhattisgarh/1995/1995CG16.pdf","retrieved_at":"2026-11-09","status":"under_review","label":"annual salary from ₹2,00,001","from":null,"to":null,"rate":null,"value":2400,"unit":"money"},{"section_id":"professional-tax-cg","section":"Professional tax: Chhattisgarh","group":"employee","basis":"","note":"Salaried employees exempted by 2011 notification (not located on an official site). Slabs kept for reference and under review; not used by the calculators. Basis: annual salary. Professional tax is capped at ₹2,500 a year.","tax_year":"2026-27","effective_from":"2001-09-04","effective_to":"2027-03-31","source_title":"Chhattisgarh Vritti Kar Adhiniyam, 1995 (Act 16 of 1995), Schedule entry 1 as substituted by the Profession Tax (Amendment) Act, 2001 (w.e.f. 4 September 2001) (copy hosted by PRS Legislative Research)","source_url":"https://prsindia.org/files/bills_acts/acts_states/chhattisgarh/1995/1995CG16.pdf","retrieved_at":"2026-11-09","status":"under_review","label":"annual salary from ₹2,50,001","from":null,"to":null,"rate":null,"value":2500,"unit":"money"},{"section_id":"professional-tax-none","section":"States and UTs with no professional tax on salaries","group":"employee","basis":"","note":"Professional tax abolished in Odisha from 1 April 2026. Whether an Act later replaced the ordinance was not checked. Re-checked 2026-11-09: the Repeal Ordinance 02 of 2026 (effective 1 April 2026) stands; whether a Repeal Act has replaced it was not confirmed (Assembly site blocked).","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":null,"source_title":"Odisha State Tax on Professions, Trades, Callings and Employments (Repeal) Ordinance, 2026 (Ordinance 02 of 2026, Gazette No. 1496, 21.04.2026)","source_url":"https://finance.odisha.gov.in/sites/default/files/2026-04/1496-LAW%20DEPTT..pdf","retrieved_at":"2026-11-09","status":"verified","label":"Odisha","from":null,"to":null,"rate":null,"value":"Not levied","unit":"text"},{"section_id":"professional-tax-none","section":"States and UTs with no professional tax on salaries","group":"employee","basis":"","note":"No professional tax Act located for Haryana (India Code state listing and web search, 2026-11-09); recorded as not applicable on the site owner's decision of 2026-11-09. indiacode.nic.in refuses automated requests, so the listing was searched through a search index.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"India Code (Legislative Department): State and UT Acts listing for Haryana (searched 2026-11-09)","source_url":"https://www.indiacode.nic.in/","retrieved_at":"2026-11-09","status":"not_applicable","label":"Haryana","from":null,"to":null,"rate":null,"value":"Not applicable","unit":"text"},{"section_id":"professional-tax-none","section":"States and UTs with no professional tax on salaries","group":"employee","basis":"","note":"No professional tax Act located for Goa (India Code state listing and web search, 2026-11-09); recorded as not applicable on the site owner's decision of 2026-11-09. indiacode.nic.in refuses automated requests, so the listing was searched through a search index.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"India Code (Legislative Department): State and UT Acts listing for Goa (searched 2026-11-09)","source_url":"https://www.indiacode.nic.in/","retrieved_at":"2026-11-09","status":"not_applicable","label":"Goa","from":null,"to":null,"rate":null,"value":"Not applicable","unit":"text"},{"section_id":"professional-tax-none","section":"States and UTs with no professional tax on salaries","group":"employee","basis":"","note":"No professional tax Act located for Delhi (India Code state listing and web search, 2026-11-09); recorded as not applicable on the site owner's decision of 2026-11-09. indiacode.nic.in refuses automated requests, so the listing was searched through a search index.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"India Code (Legislative Department): State and UT Acts listing for Delhi (searched 2026-11-09)","source_url":"https://www.indiacode.nic.in/","retrieved_at":"2026-11-09","status":"not_applicable","label":"Delhi","from":null,"to":null,"rate":null,"value":"Not applicable","unit":"text"},{"section_id":"professional-tax-none","section":"States and UTs with no professional tax on salaries","group":"employee","basis":"","note":"No professional tax Act located for Chandigarh (India Code state listing and web search, 2026-11-09); recorded as not applicable on the site owner's decision of 2026-11-09. indiacode.nic.in refuses automated requests, so the listing was searched through a search index.","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"India Code (Legislative Department): State and UT Acts listing for Chandigarh (searched 2026-11-09)","source_url":"https://www.indiacode.nic.in/","retrieved_at":"2026-11-09","status":"not_applicable","label":"Chandigarh","from":null,"to":null,"rate":null,"value":"Not applicable","unit":"text"},{"section_id":"lwf-mh","section":"Labour Welfare Fund: Maharashtra","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Maharashtra Labour Welfare Fund (Amendment) Bill, 2024 (L.A. Bill No. X of 2024), substituting s.6BB(2) of the Maharashtra Labour Welfare Fund Act (XL of 1953): Maharashtra Government Gazette (Extraordinary) Part VIII No. 30, 1 March 2024","source_url":"https://hi.prsindia.org/files/bills_acts/bills_states/maharashtra/2024/Bill10of2024MH.pdf","retrieved_at":"2026-10-25","status":"verified","label":"Collected","from":null,"to":null,"rate":null,"value":"Half-yearly","unit":"text"},{"section_id":"lwf-mh","section":"Labour Welfare Fund: Maharashtra","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Maharashtra Labour Welfare Fund (Amendment) Bill, 2024 (L.A. Bill No. X of 2024), substituting s.6BB(2) of the Maharashtra Labour Welfare Fund Act (XL of 1953): Maharashtra Government Gazette (Extraordinary) Part VIII No. 30, 1 March 2024","source_url":"https://hi.prsindia.org/files/bills_acts/bills_states/maharashtra/2024/Bill10of2024MH.pdf","retrieved_at":"2026-10-25","status":"verified","label":"Employee contribution (per collection)","from":null,"to":null,"rate":null,"value":25,"unit":"money"},{"section_id":"lwf-mh","section":"Labour Welfare Fund: Maharashtra","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2026-04-01","effective_to":"2027-03-31","source_title":"Maharashtra Labour Welfare Fund (Amendment) Bill, 2024 (L.A. Bill No. X of 2024), substituting s.6BB(2) of the Maharashtra Labour Welfare Fund Act (XL of 1953): Maharashtra Government Gazette (Extraordinary) Part VIII No. 30, 1 March 2024","source_url":"https://hi.prsindia.org/files/bills_acts/bills_states/maharashtra/2024/Bill10of2024MH.pdf","retrieved_at":"2026-10-25","status":"verified","label":"Employer contribution (per collection)","from":null,"to":null,"rate":null,"value":75,"unit":"money"},{"section_id":"lwf-gj","section":"Labour Welfare Fund: Gujarat","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2016-12-01","effective_to":null,"source_title":"Gujarat Labour Welfare Board: Amendment In Labour Welfare Fund Effective from December 2016 (page last updated 16/11/2016)","source_url":"https://glwb.gujarat.gov.in/labour-welfare-fund.htm","retrieved_at":"2026-11-09","status":"verified","label":"Collected","from":null,"to":null,"rate":null,"value":"Half-yearly","unit":"text"},{"section_id":"lwf-gj","section":"Labour Welfare Fund: Gujarat","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2016-12-01","effective_to":null,"source_title":"Gujarat Labour Welfare Board: Amendment In Labour Welfare Fund Effective from December 2016 (page last updated 16/11/2016)","source_url":"https://glwb.gujarat.gov.in/labour-welfare-fund.htm","retrieved_at":"2026-11-09","status":"verified","label":"Employee contribution (per collection)","from":null,"to":null,"rate":null,"value":6,"unit":"money"},{"section_id":"lwf-gj","section":"Labour Welfare Fund: Gujarat","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2016-12-01","effective_to":null,"source_title":"Gujarat Labour Welfare Board: Amendment In Labour Welfare Fund Effective from December 2016 (page last updated 16/11/2016)","source_url":"https://glwb.gujarat.gov.in/labour-welfare-fund.htm","retrieved_at":"2026-11-09","status":"verified","label":"Employer contribution (per collection)","from":null,"to":null,"rate":null,"value":12,"unit":"money"},{"section_id":"lwf-ka","section":"Labour Welfare Fund: Karnataka","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2025-01-08","effective_to":null,"source_title":"Karnataka Legislative Assembly, Karnataka Labour Welfare Fund (Amendment) Bill, 2025 (L.A. Bill No. 68 of 2025), annexure 'Extract from the Karnataka Labour Welfare Fund Act, 1965' showing section 7A as in force (copy hosted by PRS Legislative Research)","source_url":"https://prsindia.org/files/bills_acts/bills_states/karnataka/2025/Bill68of2025KA.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Collected","from":null,"to":null,"rate":null,"value":"Yearly","unit":"text"},{"section_id":"lwf-ka","section":"Labour Welfare Fund: Karnataka","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2025-01-08","effective_to":null,"source_title":"Karnataka Legislative Assembly, Karnataka Labour Welfare Fund (Amendment) Bill, 2025 (L.A. Bill No. 68 of 2025), annexure 'Extract from the Karnataka Labour Welfare Fund Act, 1965' showing section 7A as in force (copy hosted by PRS Legislative Research)","source_url":"https://prsindia.org/files/bills_acts/bills_states/karnataka/2025/Bill68of2025KA.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Employee contribution (per collection)","from":null,"to":null,"rate":null,"value":50,"unit":"money"},{"section_id":"lwf-ka","section":"Labour Welfare Fund: Karnataka","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2025-01-08","effective_to":null,"source_title":"Karnataka Legislative Assembly, Karnataka Labour Welfare Fund (Amendment) Bill, 2025 (L.A. Bill No. 68 of 2025), annexure 'Extract from the Karnataka Labour Welfare Fund Act, 1965' showing section 7A as in force (copy hosted by PRS Legislative Research)","source_url":"https://prsindia.org/files/bills_acts/bills_states/karnataka/2025/Bill68of2025KA.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Employer contribution (per collection)","from":null,"to":null,"rate":null,"value":100,"unit":"money"},{"section_id":"lwf-od","section":"Labour Welfare Fund: Odisha","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2015-01-01","effective_to":null,"source_title":"Labour Directorate, Odisha: Odisha Labour Welfare Fund Act, 1996 (Odisha Act 14 of 2005) and Odisha Labour Welfare Fund Rules, 2015, rule 6","source_url":"https://labdirodisha.gov.in/sites/default/files/labouract/actrule.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Collected","from":null,"to":null,"rate":null,"value":"Yearly","unit":"text"},{"section_id":"lwf-od","section":"Labour Welfare Fund: Odisha","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2015-01-01","effective_to":null,"source_title":"Labour Directorate, Odisha: Odisha Labour Welfare Fund Act, 1996 (Odisha Act 14 of 2005) and Odisha Labour Welfare Fund Rules, 2015, rule 6","source_url":"https://labdirodisha.gov.in/sites/default/files/labouract/actrule.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Employee contribution (per collection)","from":null,"to":null,"rate":null,"value":20,"unit":"money"},{"section_id":"lwf-od","section":"Labour Welfare Fund: Odisha","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2015-01-01","effective_to":null,"source_title":"Labour Directorate, Odisha: Odisha Labour Welfare Fund Act, 1996 (Odisha Act 14 of 2005) and Odisha Labour Welfare Fund Rules, 2015, rule 6","source_url":"https://labdirodisha.gov.in/sites/default/files/labouract/actrule.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Employer contribution (per collection)","from":null,"to":null,"rate":null,"value":40,"unit":"money"},{"section_id":"lwf-pb","section":"Labour Welfare Fund: Punjab","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2014-12-15","effective_to":null,"source_title":"Punjab Labour Welfare Fund Act, 1965, s.9-A, as amended by the Punjab Labour Welfare Fund (Amendment) Act, 2014 (Punjab Act 32 of 2014, Punjab Government Gazette (Extra) 15 December 2014) (copy hosted by PRS Legislative Research)","source_url":"https://prsindia.org/files/bills_acts/acts_states/punjab/1965/1965PB17.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Collected","from":null,"to":null,"rate":null,"value":"Monthly","unit":"text"},{"section_id":"lwf-pb","section":"Labour Welfare Fund: Punjab","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2014-12-15","effective_to":null,"source_title":"Punjab Labour Welfare Fund Act, 1965, s.9-A, as amended by the Punjab Labour Welfare Fund (Amendment) Act, 2014 (Punjab Act 32 of 2014, Punjab Government Gazette (Extra) 15 December 2014) (copy hosted by PRS Legislative Research)","source_url":"https://prsindia.org/files/bills_acts/acts_states/punjab/1965/1965PB17.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Employee contribution (per collection)","from":null,"to":null,"rate":null,"value":5,"unit":"money"},{"section_id":"lwf-pb","section":"Labour Welfare Fund: Punjab","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2014-12-15","effective_to":null,"source_title":"Punjab Labour Welfare Fund Act, 1965, s.9-A, as amended by the Punjab Labour Welfare Fund (Amendment) Act, 2014 (Punjab Act 32 of 2014, Punjab Government Gazette (Extra) 15 December 2014) (copy hosted by PRS Legislative Research)","source_url":"https://prsindia.org/files/bills_acts/acts_states/punjab/1965/1965PB17.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Employer contribution (per collection)","from":null,"to":null,"rate":null,"value":20,"unit":"money"},{"section_id":"lwf-tn","section":"Labour Welfare Fund: Tamil Nadu","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2022-12-02","effective_to":null,"source_title":"Tamil Nadu Government Gazette Extraordinary No. 538 (2 December 2022): Amendments to the Tamil Nadu Labour Welfare Fund Rules, 1973 (G.O. Ms. No. 161, Labour Welfare and Skill Development (G2), SRO A-26(b)/2022)","source_url":"https://www.stationeryprinting.tn.gov.in/extraordinary/2022/538_Ex_III_1a.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Collected","from":null,"to":null,"rate":null,"value":"Yearly","unit":"text"},{"section_id":"lwf-tn","section":"Labour Welfare Fund: Tamil Nadu","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2022-12-02","effective_to":null,"source_title":"Tamil Nadu Government Gazette Extraordinary No. 538 (2 December 2022): Amendments to the Tamil Nadu Labour Welfare Fund Rules, 1973 (G.O. Ms. No. 161, Labour Welfare and Skill Development (G2), SRO A-26(b)/2022)","source_url":"https://www.stationeryprinting.tn.gov.in/extraordinary/2022/538_Ex_III_1a.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Employee contribution (per collection)","from":null,"to":null,"rate":null,"value":20,"unit":"money"},{"section_id":"lwf-tn","section":"Labour Welfare Fund: Tamil Nadu","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"2022-12-02","effective_to":null,"source_title":"Tamil Nadu Government Gazette Extraordinary No. 538 (2 December 2022): Amendments to the Tamil Nadu Labour Welfare Fund Rules, 1973 (G.O. Ms. No. 161, Labour Welfare and Skill Development (G2), SRO A-26(b)/2022)","source_url":"https://www.stationeryprinting.tn.gov.in/extraordinary/2022/538_Ex_III_1a.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Employer contribution (per collection)","from":null,"to":null,"rate":null,"value":40,"unit":"money"},{"section_id":"lwf-tg","section":"Labour Welfare Fund: Telangana","group":"employer","basis":"","note":"","tax_year":"2026-27","effective_from":"1987-01-01","effective_to":null,"source_title":"Labour Department, Government of Telangana: Telangana Labour Welfare Fund Act, 1987, section 10","source_url":"https://labour.telangana.gov.in/content/ActsRules/TELANGANA%20LABOUR%20WELFARE%20FUND%20ACT,%201987.htm","retrieved_at":"2026-11-09","status":"verified","label":"Collected","from":null,"to":null,"rate":null,"value":"Yearly","unit":"text"},{"section_id":"lwf-tg","section":"Labour Welfare Fund: 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