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The Telangana Tax on Professions, Trades, Callings and Employments Act, 1987
A. Employer’s liability to deduct and pay tax on behalf of employees: –
In the realm of taxation, clarity and adherence to legal obligations are paramount. One crucial aspect of this is the deduction and payment of taxes on salaries and wages, under the provisions of this act the tax payable, by any person earning a salary or wage, shall be deducted by his employer from the salary or wage payable to such person, before such salary or wage is paid to him, and such employer shall, irrespective of whether such deduction has been made or not, when the salary or wage is paid to such persons, be liable to pay tax on behalf of all such persons.
B. Certificate of registration
C. Certificate of enrollment
Every assessee (other than a person earning salary or wages, in respect of whom the tax is payable by his employer), liable to pay the tax under this Act, shall obtain a certificate of enrolment from the assessing authority in Form II.
D. Payment of taxes
Employers are required to pay professional tax on a monthly basis on or before 10th day of each month.
Every Practicing Professional whose tenure of practice is more than 5 years have to pay Professional tax at Rs. 2500/- per annum.
E. Filing of returns
Every assessee ‘registered’ under the Act shall submit to the assessing authority, a return In Form V every month showing the salaries and wages paid by him and the amount of tax deducted by him from the salaries and wages. The return shall be accompanied by a treasury challan/DD/Cheque/e-payment in proof of payment of the full amount of tax due on or before 10th day of month succeeding the month for which the return to be filed by through online or manually before the concerned assessing authority.
F) Payment of tax by enrolled persons
The tax liabilities outlined in the enrolment certificate of each assessee for each year are required to be settled prior to the 30th of June, pertaining to those individuals enrolled before the onset of the year or those who are enrolled by the 31st of May.
G) Employer to keep account of deduction of tax from salary of the employees
Every employer liable to pay tax shall maintain a register in which shall be entered the amount of salary and wages paid to each of the person in his employ and the said register shall contain a column in which shall be shown the amount deducted from the salary and wages of the employee on account of the tax.
H) Notice to the Authority in case of Shifting of place of work
In the event that an individual holding a certificate of registration or enrolment relocates their place of work to a different area, they are obligated to provide formal notice of such relocation to the assessing authority from whose office the certificate was issued, within a period of fifteen days. Simultaneously, they are required to furnish a copy of this notice to the assessing authority with jurisdiction over the area to which the place of work is being or has been shifted.
I) Exhibition of Certificate
The holder of a certificate of registration or enrolment is mandated to present the original document or a certified copy thereof upon request by the assessing authority, whether in digital or physical format.
J) Appeal: –
Any person aggrieved by an order passed or proceeding recorded under the provisions of the Act may prefer appeal to the Appellate Deputy Commissioner of the area concerned
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