3125089 - Chhattisgarh Professional Tax - Not Applicable

• “Section 6 of the Chhattisgarh Professional Tax Act, 1995 (‘Act’) provides power to the state government to exempt, “any class of persons or any employer or class of employers from the operation of all or any of the provisions of this Act for such period as may be specified in the notification”.
  By considering the said provision along with the notification No F-10/ 22/ 2011/CT/V (22) dated 31-03-2011, we note that Chhattisgarh state government exempts from the operations of all the provisions of the said Act with effective from April 01, 2011.”
• Professional tax should not be deducted for an employee who is employed in Chhattisgarh state.

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