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Know About Profession / Property Tax

PROFESSION TAX
KNOW ABOUT PROFESSION TAX
CODAL PROVISION 1.  Please see Chapter VIII (Taxation) and specifically see Sections 144 TO 151 of the Puducherry Municipalities Act, 1973.
2.  The Pondicherry Municipality (Profession Tax) Rules, 1976
BASIS OF ASSESSMENT OF TAX    Income from (i) Profession, Art or Calling or Business or appointment(Public or Private) or (ii) Investments
PERSONS LIABLE TO PAY TAX 1. Every company which transacts business for not less than 60 days in the aggregate in any half-year
2. Every person in any half-year exercise a profession, art or calling or transacts business or holds any appointment, public or private for not less than 60 days in the aggregate and is in respect of any income from investments.
3. Any adult member of the firm, association or joint Hindu family.
TAX TARIFF
Class Half-Yearly Income Maximum Half-Yearly tax
  From To  
I Upto 99,999 --

Nil

II 1,00,000 2,00,000

250

III 2,00,001 3,00,000

500

IV 3,00,001 4,00,000

750

V 4,00,001 5,00,000

1,000

VI 5,00,001 and above -

1,250

Filling of return of income of the employees by the Employer.
Responsibility of the Employer To deduct tax from salary or wages or other sum of the employee
  Every employer/company shall furnish a statement of salary paid to the employees to the Commissioner after completion of every half year
  Every employer shall on receipt of a requisition from the Commissioner, deduct from the salary or wages of any person employed by the employer and pay to the Municipalities.
Assessment of Income in the case of Company or person in transacting business The income will be assessed on the basis of turnover of business.
Filling statement of turnover of business Every company or person transacting any business shall furnish a statement of turnover of business after the completion of every half-year.
PROPERTY TAX
KNOW ABOUT LEVY OF PROPERTY TAX
CODAL PROVISION 1.  Please see Chapter VIII (Taxation) and more specifically see Sections 118 (1)(a)(i) and 121 of the Puducherry Municipalities Act, 1973.
2.  The Pondicherry Municipality (Assessment of Annual Rental value of Buildings) Rules, 2000
BASIS OF ASSESSMENT OF TAX            Annual Rental value of the building
ALLOWANCE FOR REPAIRS       15% (Fifteen percent) (To be deducted from the Gross Annual Rental Value)
RATE OF TAX 9% (Nine Percent) on the Net Annual Rental value of the building
CRITERIA FOR ESTIMATION ANNUAL RENTAL VALUE          (i)  Location of the building;
(ii) Type of Construction;
(iii) Usage of building i.e., Own use – Residence,
       Rented-Residence, Commercial

MATRX SHOWING THE UNIT RATES OF GROSS ANNUAL RENTAL VALUE OF BUILDING

CLASSIFICATION OF ROADS / STREETS FOR THE PURPOSE OF LOCATION OF BUILDING
METHOD OF ASSESSMENT OF PROPERTY

Every building shall be assessed together which its site and other adjacent premises occupied as an appurtenance thereto.

SELF ASSESSMENT OF TAX
MODEL CALCULATION OF TAX
MODEL: (1)
Location of the building MAIN ROAD / STREET
Type of Construction Reinforced Cement Concrete (RCC)
Usage Residential
Unit Rate of Gross Annual Rental Value (As on Matrix) Rs.............. per Sq.Feet.
Total Area of the building                            Sq. Feet
Gross Annual Rental value of the building ............................... Sq.ft. X Rs.
Allowance for repairs (15%) Rs.(Gross Annual Rental Value)  X 15% / 100
Net Annual Rental Value Gross Annual Rental Value (Rs.) (-) Deduct Allowance for Repairs (Rs.)
Tax per year Net Annual Rental Value X Rate of Tax
  NARV X 9% = Rs.   
MODEL: (2)
Location of the building MAIN ROAD / STREET
Type of Construction Reinforced Cement Concrete (RCC)
Usage Commercial / Industrial
Unit Rate of Gross Annual Rental Value
 (As on Matrix)
Rs.............. per Sq.Feet.
Total Area of the building                            Sq. Feet
Gross Annual Rental value of the building ............................... Sq.ft. X Rs.
Allowance for repairs (15%) Rs.(Gross Annual Rental Value)  X 15% / 100
Net Annual Rental Value Gross Annual Rental Value (Rs.) (-) Deduct Allowance for Repairs (Rs.)
Tax per year (Net Annual Rental Value) X (Rate of Tax)
  NARV X 9% = Rs.   
MODEL: (3)
Location of the building SECONDARY ROAD / STREET
Type of Construction Reinforced Cement Concrete (RCC)
Usage Residential
Unit Rate of Gross Annual Rental Value
 (As on Matrix)
Rs.............. per Sq.Feet.
Total Area of the building                            Sq. Feet
Gross Annual Rental value of the building ............................... Sq.ft. X Rs.
Allowance for repairs (15%) Rs.(Gross Annual Rental Value)  X 15% / 100
Net Annual Rental Value Gross Annual Rental Value (Rs.) (-) Deduct Allowance for Repairs (Rs.)
Tax per year (Net Annual Rental Value) X (Rate of Tax)
  NARV X 9% = Rs.