Deduction of profession tax from salary or wages or other sum

(1) Every employer shall, on receipt of a requisition from the Commissioner, deduct from the salary or wages of any person employed by the employer as an officer or a servant or from any sum payable by the employer to any person employed by the employer as dubash, agent, supplier or contractor, such amount of profession tax, as may be specified in such requisition as being due from such employed person. Explanation. – In this sub-section, “employer” includes the head or secretary or manager of any public or private office, hotel, boarding-house, club, firm or company.

1. (2) Every person responsible for making any deduction under sub-section
2. (1) may, at the time of making the deduction, increase or reduce the amount to be deducted under sub-section (1) for the purpose of adjusting any excess or deficiency arising out of any previous deduction or failure to deduct during the half-year.
3. (3) Any deduction made in accordance with provisions of sub-sections (1) and (2) and paid to the municipality shall be treated as a payment of profession tax on behalf of the person from whose salary or wages the deduction was made or on behalf of the person to whom the sum from which the deduction was made is payable, and credit shall be given to him for the amount so deducted on the production of the certificate furnished under sub-section (5) in respect of the profession tax, if any, due from that person for the relevant half-year under this Act.
4. (4) Any sum deducted in accordance with the provisions of sub-section (1) and (2) shall, be paid within the prescribed time to the credit of the municipality.
5. (5) Every person making the deduction under sub-section (1) or sub-section
6. (2) shall, at the time of payment of the salary or wages or sum, furnish to the person to whom such payment is made a certificate to the effect that profession tax has been deducted, and specifying the amount so deducted and such other particulars as may be prescribed.
7. (6) Where profession tax due from any employed person is deducted under sub-section (1) or sub-section (2) the person from whose salary or wages the deduction was made or the person to whom the sum from which the deduction was made is payable shall not be called upon to pay the tax himself to the extent to which tax has been so deducted.
8. (7) Every person making the deduction under sub-section (1) or sub-section
9. (2) shall prepare and, within such period as may be prescribed after the expiry of the half-year, deliver or cause to be delivered to the Commissioner in the prescribed form and verified in the prescribed manner, a return in writing showing the name and residential address of every person from whose salary or wages deduction was made under sub-section (1) or sub-section (2), and of every person to whom the sum from which such deduction was made is payable, the amount so deducted, and the half-year to which the deduction relates.
10. (8) If any person responsible for making any deduction under sub-section
11. (1) or sub-section (2) fails to comply with any of the provisions of this section, he shall be punishable with fine which may extend to five hundred rupees: Provided that nothing contained in this sub-section shall apply to the Central Government or any State Government or any officer of any such Government.
12. (9) The provisions of this section shall apply notwithstanding any law to the contrary for the time being in force. Tax on advertisements other than advertisements published in the newspapers