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Odisha professional tax: repealed from 1 April 2026

Odisha Ordinance 02 of 2026, published in the Odisha Gazette Extraordinary No. 1496 on 21 April 2026 (read on 14 November 2026), repeals the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000 with effect from 1 April 2026.

What it saves

The repeal does not affect anything done under the Act: orders passed, returns submitted, notices issued, assessments made, taxes paid and arrears still to be realised, rights and liabilities already accrued, and legal proceedings, which can be continued as if the Act had not been repealed.

An ordinance, not an Act

The Governor promulgated it under Article 213(1) while the Legislature was not in session, so it is temporary and a later Act may replace it. This page did not look for such an Act. No rates are given for Odisha. Check the Odisha Gazette and your employer’s notice.

Common questions

Is there still a professional tax in Odisha?

Odisha Ordinance 02 of 2026 repeals the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000 with effect from 1 April 2026.

What happens to tax already due?

Section 2(2) of the Ordinance saves earlier orders, returns, notices, assessments, taxes paid and arrears to be realised, accrued rights and liabilities, and proceedings: they can be continued as if the Act had not been repealed.

Is the repeal permanent?

It is an ordinance made by the Governor while the Legislature was not in session. An ordinance is temporary and may be replaced by an Act; whether that happened was not looked for, so check the Odisha Gazette.

Source

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.