Age limit for senior citizen to be excluded from professional tax?

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We have a question on Professional Tax, we could not get the accurate information. What is the age limit for senior citizen in each state in India to be excluded from professional tax?

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Hi Nisha,

As per the Professional Tax State legislation of:

  1. Maharashtra, the senior citizens aged above 65 years are exempted; and

  2. Karnataka, the senior citizens aged above 60 years are exempted.

All the other States wherein the PT is applicable do not specify any age limitations for senior citizens.

And the interesting part is as per ‘The Maintenance and Welfare of Parents and Senior Citizens Act, 2007’ a Senior Citizen means any person being a citizen of India, who has attained the age of sixty years or above. And this Act has an overriding effect on other Acts by virtue of its Section 3 which states that the provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in any enactment other than this Act, or in any instrument having effect by virtue of any enactment other than this Act.

Which means, that the definition under this Act overrides all other Act which define the age of Senior Citizen if any.

Other than the above, the below given two link will give you a consolidated update on Professional Tax across all the States.

Hope the above clarifies your query.

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Hi Bhuvana,

Thanks for your update.

This really helps me.

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