Question
I work in Kolkata. At what salary does professional tax begin in West Bengal and what is the monthly amount?
Answer
In West Bengal, monthly salary up to Rs 10,000 is fully exempt from professional tax. Above that, rates step up by income band, ranging from about Rs 110 to a maximum of Rs 200 per month for higher salaries. The annual cap is the constitutional Rs 2,500. Employers deduct it monthly and deposit it, generally within 21 days of month-end. See the income bands and a quick check on the West Bengal professional tax page.
This answer is general information based on the law as it stood when written and is not professional advice on your specific situation. Verify the current position and consult a qualified professional before acting. See our disclaimer.