September 30 deadline for professional tax

Professional tax is collected twice a year, from April 1 to September 30 and from October 1 to March 31. Under Section 10 of the Chennai City Municipal Corporation Act, 1919, the Corporation is levying tax on companies which transact business within the city as prescribed, on paid-up capital. All employees, employers and persons engaged in any profession, trade, calling or employment should pay their professional tax, for improvement of civic amenities. 

The half-yearly professional tax is not applicable for an average half-yearly income up to Rs 21,000. For the average half-yearly income between Rs 21,001 to Rs 30,000, the professional tax is Rs 100. For Rs 30,001 to Rs 45,000, it is Rs 235, for Rs 45,001 to Rs 60,000, it is Rs 510, for Rs 60,001 to Rs 75,000, it is Rs 760 and above Rs 75,001, it is Rs 1,095. A penalty will be levied on those who fail to pay the tax before the end of the date.