3 weeks ago
Chennai Corporation sets September 30 deadline for professional tax remittance
The city of Chennai has a special kind of tax called professional tax that workers pay to the city government.
The tax amount depends on how much money a worker earns.
People who earn very little money do not have to pay this tax.
Employers, like companies and offices, are responsible for taking this tax out of their workers' salaries.
Then the employers have to give that money to the city's government office.
The city has set a deadline for employers to send this money by the 30th of September.
Employers must send the money through a bank transfer to a special account.
They also need to fill out some forms to show how much tax they collected.
If employers do not follow these rules, they could get in trouble and face penalties.
The Greater Chennai Corporation has directed all public and private employers in Chennai to deduct professional tax for August and remit it by September 30.
Professional tax is collected half-yearly based on employee gross income, governed by the Tamil Nadu Urban Local Bodies Act, 1998.
Employees with half-yearly gross income up to Rs 21,000 are exempt; the highest slab of Rs 1,250 applies to those earning above Rs 75,000 half-yearly.
Payments must be made via NEFT to IDFC FIRST Bank under the Commissioner Greater Chennai Corporation Professional Tax account using the organisation's PT NAN.
Employers must submit Form-15 details and Form-14 recovery returns to the designated email, or face penal action under municipal laws.
- Who
- The Greater Chennai Corporation (GCC) and all public and private sector employers within Chennai city limits.
- What
- Directive requiring employers to deduct and remit August professional tax to the Corporation by September 30.
- Where
- Chennai city, Tamil Nadu, India.
- When
- Deadline of September 30, following the 2024-25 financial year tax structure revision.
- Why
- To ensure compliance with municipal tax laws and enable the Corporation to reconcile employer payments.
Key facts
- Issuing authority
- Greater Chennai Corporation (GCC)
- Payment deadline
- September 30
- Tax exemption limit
- Half-yearly gross income up to Rs 21,000
- Maximum tax payable
- Rs 1,250 per half-year
- Highest slab threshold
- Half-yearly gross income above Rs 75,000
- Legal basis
- Section 117-C, Tamil Nadu Urban Local Bodies Act, 1998; Rule 277(2), Tamil Nadu Urban Local Bodies Rules, 2023
- Payment method
- NEFT to IDFC FIRST Bank, using organisation's PT NAN as account number
- Required documents
- Form-15 details and Form-14 recovery return (Rule 278)











