Is there a state surcharge on income tax for residents of Jabalpur?
FA Asked by Faisal Ahmed from India
Quick Answer
There is no state surcharge on income tax, as income tax is central, but the Madhya Pradesh Rent Control Act 1960 may impose a surcharge on professions in Jabalpur.
Detailed Legal Analysis
There is no state surcharge on income tax, as income tax is central, but the Madhya Pradesh Rent Control Act 1960 may impose a surcharge on professions in Jabalpur. The Madhya Pradesh High Court has held that a state surcharge must be for a specified public purpose.
The surcharge is collected with professional tax in some states. It is shown separately on the receipt.
It is deductible under income tax. Non-payment attracts recovery as arrears of land revenue.
Disclaimer: AI-generated for educational purposes only. Does not constitute legal advice. Consult a qualified practitioner.