New FY 2024-25 professional tax slabs: maximum ₹1,250 for six‑month earnings over ₹75,000

The Tamil Nadu Urban Local Bodies Act, 1998 and the 2023 Rules have introduced updated professional tax brackets for the financial year 2024‑25. The revised structure caps the maximum tax at ₹1,250 for a six‑month period.

Employees with total earnings up to ₹21,000 over six months remain exempt. Above this threshold, the tax is levied according to income slabs set by the Greater Chennai Corporation. The highest slab targets individuals whose six‑month income surpasses ₹75,000.

Employers must calculate the appropriate deduction for each employee and ensure that the total amount is remitted to the municipal corporation by September 30. The corporation also requires filing of Form‑14 recovery returns and reporting via Form‑15, as per Rule 278.

All documentation should be sent to the designated email address for professional tax submissions. The corporation will issue electronic receipts confirming receipt of the payment.

Failure to adhere to these new slabs and deadlines can trigger enforcement actions under municipal law.