I am a doctor practising in Kozhikode, do I pay professional tax?
NI Asked by Nisha Bhatt from India
Quick Answer
Professional tax in Kozhikode is levied by the municipality under the Kerala Rent Control Act 1963 on professions, trades, and employment.
Detailed Legal Analysis
Professional tax in Kozhikode is levied by the municipality under the Kerala Rent Control Act 1963 on professions, trades, and employment. The Kerala High Court has held that professional tax cannot exceed the constitutional cap of Rs 2,500 per year.
You must enrol and get a certificate. Employers deduct it from salaries.
Self-employed persons pay it directly. Non-payment attracts penalty and interest.
Disclaimer: AI-generated for educational purposes only. Does not constitute legal advice. Consult a qualified practitioner.