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Professional Tax Registration in India
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Professional Tax (PT) is a state-level tax levied on income earned by way of profession, trade, or employment. Unlike income tax governed by the Central Government, Professional Tax is imposed by individual State Governments and is mandatory in states where it is applicable.
At IndiaFills.com, we assist businesses and professionals with fast, accurate, and hassle-free Professional Tax Registration across India.
What is Professional Tax?
Professional Tax is a direct tax imposed by various State Governments on individuals earning income through:
- Employment (Salaried Individuals)
- Businesses or Trades
- Practicing Professions (Lawyers, Doctors, Chartered Accountants, etc.)
The tax is collected monthly (or annually) and the maximum amount payable in a financial year is Rs. 2,500 per person.
Who is Required to Pay Professional Tax?
Category | Responsibility |
Salaried Individuals | Employer deducts and deposits PT with the state |
Self-Employed Professionals | Must register and pay PT directly |
Businesses | Required to register for PT and deduct PT from employees’ salaries |
Applicable to:
- Individuals
- Hindu Undivided Families (HUF)
- Companies, Firms, LLPs
- Associations of Persons (AOPs), Trusts, Societies
Professional Tax Applicability Across India
Applicable States | Non-Applicable States/UTs |
Andhra Pradesh, Assam, Bihar, Gujarat, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Pondicherry, Punjab, Sikkim, Tamil Nadu, Telangana, Tripura, West Bengal | Andaman & Nicobar Islands, Arunachal Pradesh, Chandigarh, Chhattisgarh, Dadra & Nagar Haveli, Daman & Diu, Delhi, Goa, Haryana, Himachal Pradesh, Jammu & Kashmir, Ladakh, Lakshadweep, Rajasthan, Uttar Pradesh, Uttarakhand |
✅ PT registration is mandatory in states where Professional Tax is applicable.
Professional Tax Rates
- PT rates vary by state and are based on income slabs.
- Maximum tax payable: Rs. 2,500 per annum
- Employers deduct PT monthly based on the salary slab of employees.
- Self-employed professionals pay annually or as prescribed.
Due Dates for Professional Tax Payment
No. of Employees | Payment Due Date |
More than 20 | 15th of next month (monthly) |
Less than 20 | 15th of next month after end of quarter (quarterly) |
Professional Tax Return Filing
- Returns must be filed periodically as per respective state laws.
- Filing frequency and due dates vary from state to state.
- Return should include payment proof; incomplete returns are invalid.
Exemptions from Professional Tax
The following individuals are generally exempted:
- Senior citizens (above 65 years)
- Parents of children with permanent/mental disabilities
- Individuals with permanent physical disability (including blindness)
- Members of armed forces
- Badli workers in textile industry
- Women agents under Mahila Pradhan Kshetriya Bachat Yojana
- Guardians of mentally disabled individuals
(Exemptions may vary by state)
Professional Tax Registration Process
- Application Preparation
Collect and prepare all required documents. - Submission to State Authority
Submit the completed application to the relevant State PT department. - Verification by Authorities
The department reviews and verifies all documents. - Issue of PT Certificate
Upon successful verification, the PT Registration Certificate is issued.
📌 Registration must be completed within 30 days of starting a business or profession or hiring employees.
Documents Required
- PAN Card of Business/Proprietor/Partner/Director
- Identity & Address Proof of Signatories
- Passport-size Photographs
- Certificate of Incorporation / Partnership Deed / LLP Agreement
- MOA & AOA (for companies)
- Business Address Proof & NOC from Owner
- Salary details of employees
- Shops & Establishment License / GST / Other licenses (if applicable)
Penalties for Non-Compliance
Nature of Default | Penalty |
Not obtaining registration | ₹5 per day |
Late filing of return | ₹1,000 |
Late payment of tax | Interest @1.25% per month + Penalty @10% |
Example:
If ₹1,00,000 of PT is delayed for 12 months:
- Interest = ₹1,250
- Penalty = ₹10,000
- Total = ₹11,250
Why Choose IndiaFills.com for Professional Tax Registration?
- ✅ State-wise Expertise: We handle state-specific rules and documentation precisely.
- ✅ End-to-End Support: From application to certificate issuance and compliance reminders.
- ✅ Fast & Hassle-Free: Avoid delays and penalties with our streamlined process.
- ✅ Affordable Pricing: Transparent fees and zero hidden charges.
- ✅ Ongoing Compliance: We assist with return filing and timely payments.
Get Started Today with IndiaFills.com
Ensure full compliance and avoid penalties with expert help.
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IndiaFills.com — Simplifying Business Compliance Across India
