G.O. (D) No.125, Extension of Time for Payment of Professional Tax to Rural Local Bodies, 2021
The Tamil Nadu Rural Development and Panchayat Raj (PR-II) Department issued G.O. (D) No.125, dated 8 June 2021, extending the time for payment of Professional Tax to the local bodies concerned by employees and staff of Large Scale Enterprises and Micro, Small and Medium Enterprises. The payment timeline was extended by a further three months in response to the COVID-19 pandemic situation.
Purpose
The Tamil Nadu Rural Development and Panchayat Raj (PR-II) Department issued G.O. (D) No.125, dated 8 June 2021, following an announcement by the Chief Minister and a proposal from the Additional Commissioner of Industries and Commerce. The measure gave employees and staff of Large Scale Enterprises and Micro, Small and Medium Enterprises additional time to pay Professional Tax to the local bodies concerned during the COVID-19 pandemic.
Who is affected
G.O. (D) No.125 applies to employees and staff working in:
- Large Scale Enterprises.
- Micro, Small and Medium Enterprises.
The document concerns Professional Tax collected by Village Panchayats. It states that Village Panchayats collect the tax on a half-yearly basis under the Tamil Nadu Panchayats Act, 1994.
Key provisions
G.O. (D) No.125 provides that:
- The timeline for payment of Professional Tax was extended by a further three months.
- The extension covered payments to the local bodies concerned by employees and staff of the specified enterprises.
- The extension was granted because of the extraordinary pandemic situation.
- The document does not state the original payment deadline or provide calendar dates for the extended deadline.
- The document does not change the Professional Tax rate or explain how the tax is calculated.
Administrative background
G.O. (D) No.125 followed a Chief Ministerial announcement made during a review meeting on the demands of Micro, Small and Medium Enterprises Associations in the COVID-19 situation. The Additional Commissioner of Industries and Commerce then sent a proposal to the Micro, Small and Medium Enterprises Department seeking the three-month extension.
The Commissioner of Rural Development and Panchayat Raj supported allowing the extension. The Government examined the proposal and approved the additional three-month period.
Copies were addressed to the Commissioner of Rural Development and Panchayat Raj, the Additional Commissioner of Industries and Commerce, all District Collectors except Chennai, and all Project Directors of District Rural Development Agencies.
Relevance to property matters
G.O. (D) No.125 deals with the timing of Professional Tax payments to local bodies. Its provisions concern employees, enterprise staff and Village Panchayat tax administration, rather than a change to land ownership, land classification or property transfer requirements.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
How much extra time was allowed for paying Professional Tax?
G.O. (D) No.125 allowed a further three months for payment. The document does not give the original or revised calendar deadline.
Which workers were covered by the extension?
The extension covered employees and staff working in Large Scale Enterprises and Micro, Small and Medium Enterprises.
Did G.O. (D) No.125 reduce the Professional Tax rate?
No reduction is stated. The document only extends the payment timeline and does not specify or change any tax rate.
Does G.O. (D) No.125 change my land title or property classification?
The document addresses the timeline for Professional Tax payments to local bodies. It contains no provision changing land titles or property classifications.
