The highest authority for the purpose of Profession Tax is
The Central Government
The State Government
Commissioner of Professional Tax
Regional Commissioner of Professional Tax
Correct Answer :
C. Commissioner of Professional Tax
Related Questions
Dependant's benefit is available only in the case of the death of the insured person.
True
False
In case an employee falls under the Employees' State Insurance Act, 1948 registration has to be done compulsorily.
True
False
The family of Mrs.Anamika Roy, covered by Employees Provident Fund and Miscellaneous Provisions Act, 1952 means
Her husband and children, if any
Her parents and parents-in-law, if any
Her deceased son's wife and children, if any
All of the above
In relation to Profession Tax a person has to pay tax for the full year even if he was not engaged in any profession, trade, calling or employment for a period of 3 months in that year.
True
False
Employees' State Insurance Act, 1948 is applicable in an establishment where work is carried on without the aid of power.
True
False
_____________ is used for submission of Professional Tax Return.
Form II
Form III
Form IV
None of the above
"Appropriate Government" , under Employees' State Insurance Act, in relation to an establishment under the control of the Central Government means ______________ .
Local Authority
State Government
Central Government
ESI Commissioner
The Employees Provident Fund and Miscellaneous Provisions Act, 1952 is applicable in case of any factory / establishment employing
20 employees
20 or more employees
More than 20 employees
None of the above
Professional Tax Clearance Certificate is valid for a maximum period of 12 months.
True
False
A member of Provident Fund Scheme can take advance for purchase of a house to the extent of
36 months' basic pay + DA
Member's share of EPF contribution + employer's contribution + interest
Cost of purchase
Least of the above
The Provident Fund is administered by
Provident Fund Corporation
Employees' PF Corporation
Central Board
None of the above
For the purpose of Employees Provident Fund and Miscellaneous Provisions Act, 1952 the term "employee" does not include
Substitute employee
Casual Employee
Apprentice
All of the above
The highest authority for the purpose of Profession Tax is
The Central Government
The State Government
Commissioner of Professional Tax
Regional Commissioner of Professional Tax
The value of perquisites is to be included in salary for determining the amount of Professional Tax payable.
True
False
The minimum amount of administration charges to be paid by the employer in case of Provident Fund Scheme is ___________ per ____________.
Re.1, Month
Rs.5, Month
Re.1, Year
Rs.5, Year
In case a person is covered by more than 1 entry of the Schedule relating to Professional Tax, the amount of Professional Tax payable by the person is the highest rate of tax payable under those entries.
True
False
Advance against PF balance can be taken for non-receipt of wages for a continuous period of
2 months
3 months
6 months
12 months
In relation to Provident Fund Scheme an employer who fails to pay inspection charges or administrative charges may be imprisoned for a term, which may extend to __________ years.
1
3
5
10
In case of ESI the Register of Employees in Form 7 is to be preserved for a period of 5 years from the date of
Introduction of the Register
Last entry in the Register
or (b) whichever is earlier
or (b) whichever is later
Superannuation, in case of Provident Fund and Miscellaneous Provisions Act, 1952, in relation to an employee means the attainment of
55 years of age
58 years of age
60 years of age
65 years of age
In order to take advance for marriage, against Provident Fund, the employee has to submit the marriage certificate.
True
False
In the state of West Bengal, in case the annual Professional Tax liability for a year exceeds Rs.3,000, Form III is to be submitted within
30 days from the end of the quarter
21 days from the end of the quarter
The last day of the quarter
None of the above
In case of Permanent Total Disablement the loss of earning capacity should be 80% or more.
True
False
The Employees' State Insurance Corporation is established by the State Government.
True
False
Superannuation, in case of Provident Fund and Miscellaneous Provisions Act, 1952, in relation to an employee means the attainment of _____________ .
55 Years
58 Years
60 Years
65 Years
In case of a company registered under any state Act on Professions, Trades, Callings and Employments, any change in the constitution of the Board of Directors is to be informed.
True
False
The average balance in the account of a deceased person under Employees' Deposit Linked Insurance Scheme is Rs.20,000 during the last 12 months and Rs.27,000 during the period of his membership. The amount payable to the nominee of the deceased employee u
Rs.20,000
Rs.27,000
Rs.47,000
Rs. 7,000
______________ is used for submission of Professional Tax Return.
Form I
Form II
Form III
Form III A
Insurance Number is allotted only to those employees in respect of whom Declaration Form has been submitted.
True
False
The employer can reduce the salary payable to an employee in order to reduce contribution payable under Employees Provident Fund and Miscellaneous Provisions Act, 1952 by filling up Form II
True
False