Professional Tax Registration

Professional Tax Registration is the tax levied by the State Governments of India. . Different states have different rates and methods of collection. Professional Tax is not imposed in all states. The states which impose professional tax are Andhra Pradesh, Assam, Chhattisgarh, Gujarat, Karnataka, Kerala, Maharashtra, Madhya Pradesh, Meghalaya, Odisha, Sikkim, Tamil Nadu, Telangana, Tripura, and West Bengal.

The owner of a business is responsible to deduct professional tax from the salaries of his employees and paying the amount so collected to the appropriate government department. Professional Tax is deducted from the salary of the salaried employees by the employers and the same is deposited with the State Government. People who carry the profession such as CA (Chartered Accountant), lawyers, doctors etc some form of business, are required to pay this professional tax.

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    Documents Required For Professional Tax Registration

    Memorandum Of Association & Incorporation Certificate

    Articles Of Association

    Agreement

    Agreement

    Lease Agreement or Rental Agreement

    Pan Card

    Pan Card

    PAN Card of all shareholders and Directors. Foreign nationals must provide a valid passport.

    Shops and Establishment Registration Certificate / Trade License Copy

    Salary Register

    Salary Register

    Salary register maintained by the company of its employees

    Tax Slab Rate

    Salary

    PT Amount

    Upto 21000

    Nil

    21001 to 30000

    Rs.135/-

    30001 to 45000

    Rs.315/-

    45001 to 60000

    RS.690/-

    60001 to 75000

    RS.1025

    Above 75001

    Rs.1250/-

    EXEMPTION FOR PAYING PROFESSIONAL TAX

    The following individuals are exempted to pay Professional Tax:
    1. Parents of children with a permanent disability or mental disability.
    2. Members of the forces as defined in the Army Act, 1950, the Air Force Act, 1950 and the Navy Act, 1957 including members of auxiliary forces or reservists, serving in the state.
    3. Individuals, over 65 years of age.
    4. An individual suffering from a permanent physical disability (including blindness).
    5. Women exclusively engaged as agent under the Mahila Pradhan Kshetriya Bachat Yojana or Director of Small Savings.
    6. Parents or guardians of individuals suffering from mental disability.
    7. Badli workers in the textile industry.

    Frequently Asked Questions​

    The professional tax rate in Tamil Nadu is calculated based on salary slabs. The maximum amount that can be deducted as professional tax is Rs. 2500 annually.

    Professional tax should be paid by every individual. There are penalties in case of noncompliance.

    Yes, Pt differ from state to state. Max amount can detect from PT is Rs.2500/-

    1. Application of registration should be made to the assessee’s state tax department within 30 days of employing staff.
    2. Mandatory Registration of employees within 30 days of employment should be done.
    3. The professional tax amount will be deducted from the salary of the employee.

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