Chennai, Aug 8:
The Greater Chennai Corporation (GCC) has directed all public and private employers in the city to deduct professional tax from employees’ August salaries and remit it on or before September 30, 2026.
The directive has been issued under Section 117-C of the Tamil Nadu Urban Local Bodies Act, 1998, and Rule 277(2) of the Tamil Nadu Urban Local Bodies Rules, 2023. Professional tax is collected on a half-yearly basis based on employees’ gross income.
As per the revised tax structure effective from 2024–25, employees earning up to ₹21,000 per half-year are exempt. The maximum half-yearly tax is ₹1,250 for those earning above ₹75,000.
The GCC has instructed employers to remit the deducted amount through NEFT to IDFC FIRST Bank under the account name “Commissioner, Greater Chennai Corporation Professional Tax,” using the organisation’s Profession Tax New Assessment Number (PT NAN) as the account number without hyphens.
Employers must also submit employee deduction details in Form-15 along with Form-14 recovery return via email to obtain the official receipt.
The civic body has warned of strict penal action against employers who fail to comply with the deduction, remittance, and documentation requirements before the deadline.