India Payroll RulesManipur professional tax by annual income
The Manipur Professions, Trades, Callings and Employments Taxation (Eighth Amendment) Act, 2012 (Manipur Act No. 8 of 2012; Manipur Gazette Extraordinary No. 199 of 31 August 2012; read on 14 November 2026, the page images looked at) substituted the schedule. For salary and wage earners by total gross annual income: nil up to ₹50,000; ₹1,200 a year up to ₹75,000; ₹2,000 up to ₹1,00,000; ₹2,400 up to ₹1,25,000; ₹2,500 above ₹1,25,000. In force from 1 September 2012.
Examples
| Annual income | Tax a year |
|---|---|
| ₹50,000 | ₹0 |
| ₹60,000 | ₹1,200 |
| ₹75,000 | ₹1,200 |
| ₹90,000 | ₹2,000 |
| ₹100,000 | ₹2,000 |
| ₹125,000 | ₹2,400 |
| ₹200,000 | ₹2,500 |
Limits of this page
Only entry A (salary and wage earners) is worked. Professionals, agents, contractors, dealers and others pay under other entries. The gazette pages are scans that were read by eye. Later changes were not looked for.
Common questions
How is professional tax worked for salary earners in Manipur?
By total gross annual income under the Eighth Amendment Act of 2012: nil up to ₹50,000; ₹1,200 a year above ₹50,000 and up to ₹75,000; ₹2,000 up to ₹1,00,000; ₹2,400 up to ₹1,25,000; ₹2,500 above ₹1,25,000.
From when?
The Act was brought into force on 1 September 2012 by Finance Department notification No. 20/4/74-FX(IV)PT of 28 August 2012 (Manipur Gazette Extraordinary No. 197).
Has it changed since?
Later changes were not looked for; check your employer’s notice or the Manipur Finance Department.
Source
- Manipur Gazette Extraordinary No. 199 of 31 August 2012 (Act No. 8 of 2012) and No. 197 of 30 August 2012 (commencement), read on 14 November 2026.
Read on 14 November 2026 from the official gazette files named above. Later changes were not looked for. This site is independent, not connected with any state government, and gives information, not tax advice.