Professional tax already paid in advance to previous state of employment
I believe that we are liable to pay ‘Professional tax’ ( of INR 200 per month in Karnataka state ) if I am employed.
In my scenario , I have already paid 6 months of ‘Professional tax’ in advance (For period Oct 2014 to march 2015 to Tamilnadu govt ) to my previous employer . ( I have proof to support my claim )
Now my state of employment has changed from Tamilnadu to Karnataka.
According to section point (4) of 198-B. Levy of profession tax of below link
(4) Where a company or person proves that it or he has paid the sum due on account of the tax levied under this Chapter or any tax of the nature of a profession tax imposed under the Cantonments Act, 1924 (Central Act II of 1924) for the same half year to any Local Authority or Cantonment Authority in the State of Tamil Nadu, such company or person shall not be liable, by reason merely of change of place of business, exercise of profession, trade, calling or employment, or residence, to pay the tax to any other local authority or Cantonment Authority.
I believe that I am not liable to pay tax to Karnataka govt again for the above mentioned duration. Please give your point of view.
I believe professional tax is controlled by each state and rules applicable under professional tax act in Tamilnadu will not apply in Karnataka.
As per me, you have to pay professional taxes in Karnataka. Please wait for opinion of others.