Tax on Profession, trade, calling and employment.

 

1)       "Employee"  means a person employed on salary and includes, 

1.  a Government servant receiving pay from the revenue of the Central Government or any State Government;
2. a person in the service of a body whether incorporated or not, which is owned or controlled by the Central Government or any State Government, where, such body operates within the municipal limit even though its headquarters may be outside the municipal limit; and
3. a person  engaged in any employment by an employer not covered by sub-clauses (i) and (ii);

 

2) "employer" in relation to an employee earning any salary on a  regular basis under his means, the person or the officer who is  responsible   for disbursement of such salary and includes the head of the office or any establishment as well as the Manager  or Agent of the employer;     

 

3) "half-year" shall be from the 1^st day of April to the 30^th day of  September and from the 1^st day of October to the 31^st day of  March of a year;

 

4) "month" means a calendar month;

 

5) "person" means any person who is engaged actively or otherwise in any profession, trade, calling or employment in the State of Tamil Nadu and  includes a Hindu undivided family, firm, company, corporation or other corporate body, any society, club, body of persons or association, so engaged, but does not include any person employed on a casual basis;

 

6) "Tax" means the tax on profession, trade, calling and employment levied under this Chapter.