CHENNAI: The Greater Chennai Corporation (GCC) has issued a mandatory notice directing all public and private employers within city limits to deduct professional tax from employee salaries for August and pay it by September 30.
Under section 117-C of the Tamil Nadu Urban Local Bodies Act, 1998, and Rule 277 (2) of the 2023 Rules, deductions apply semi-annually based on half-yearly gross income. Incomes up to Rs 21,000 remain exempt, while the revised slabs, effective from 2024-2025, cap the maximum half-yearly tax at Rs 1,250 for incomes exceeding Rs 75,000.
Employers must pay collected funds via NEFT to IDFC FIRST Bank Limited using the account name "COMMISSIONER GREATER CHENNAI CORPORATION PROFESSIONAL TAX," with the account number matching the organisation's Profession Tax New Assessment Number (PT NAN Number - without hyphens).
Additionally, employers are required to submit employee deduction details in Form-15 along with the Form-14 recovery return to "srohqpt@gmail.com" under Rule 278 to receive official email receipts. The civic body warned that failure to comply or transfer funds within the stipulated deadline will invite strict penal action.