10 August 2009

Employees, Professionals and Businessmen exempted from paying Profession Tax

Employees, Professionals and Businessmen exempted from paying Profession Tax

Under Section 27A of Profession tax, following persons are exempted from paying Profession
i) Person who have completed the age of sixty -five years,
ii) Badli workers in the textile industry,
iii) Person suffering from permanent physical disability including blindness. Such disability must be a permanent physical disability as specified in the rules made by the government. A physician, a surgeon or an oculist working in Government Hospital must certify such disability. Such disability must have the effect of reducing considerably individual's capacity for normal work or engaging in a gainful employment or occupations,
iv) Women exclusively engaged as agents under the Mahila Pradhan Kshetriya Bachat Yojana of Directorate of Small Savings,
v) Parents or Guardian of any person who is suffering from mental retardation specified in the rules made in this behalf, which is certified by a psychiatrist working in a Government Hospital,
vi) Parents and guardian of a child suffering from a physical disability.