PTAX

What is Professional Tax?

Download Professional Tax Calculator and All state slabs in India.  dragon-free-dwn-btn

Professional tax is levied by indian state government on the income earned by the way of profession, trade, calling or employment in a state.

The power to levy professional tax has been given to the states by way of clause (2) of Article 276 of the constitution of India.

Deduction of P.tax 

STATE CODE STATUS
ANDHRA PRADESH AND M
ASSAM ASS M
GUJRAT GUJ M
KARNATAKA KAR M
MAHARASHTRA MAH M
ORRISSA ORR M
WEST BANGAL WES M
BIHAR BIH M
TRIPURA TR M
MADHYA PRADESH MAD HYM
KERALA KER HY
TAMILNADU TAM HY
COIMBATORE COI HY
PONDICHERRY PON HY
KANCHEEPURAM KAN HY
JHARKHAND JH HY

What is the Amount of Professional Tax?

The professional tax is usually a slab-amount based on the gross income of the professional. It is deducted from his income every month.

The slab for professional tax varies across different states in India. Download a excel sheet for P.tax Slabs in states.

In Which States is Professional Tax Applicable?

Point to be notes:  Professional tax not applicable in north India states

The state governments of the following states have levied professional tax – Karnataka, West Bengal, Andhra Pradesh,Telangana,Maharashtra, Tamil Nadu, Gujarat, Assam, Chhattisgarh, Kerala, Meghalaya, Orissa, Tripura, Bihar and Madhya Pradesh..

Who is responsible to deduct Professional Tax?

The owner of a business is responsible to deduct professional tax from the salaries of his employees and pay the amount so collected to the appropriate government department. He/she has to furnish a return to the tax department in the prescribed form within the specified time. The return should include the proof of tax payment. In case the payment proof is not enclosed, the return shall be deemed incomplete and invalid sec 16(iii)

How To Register for Professional Tax?

Apply for the Registration Certificate to your state tax department within 30 days of employing staff for your business. If you have more than one place of work, apply separately to each authority as regards the place of work coming under the jurisdiction of that authority.

 

Penalties for Non-Compliance on Professional Tax Payment

Delays in obtaining Registration Certificate, a penalty of Rs. 5/- per day. In case of non/late payment of profession tax, penalty will be 10% of the amount of tax. In case of late filing of returns, a penalty of Rs. 1000 per return will be imposed if you filed after due date in 1 month. after 1 month, penalty should be rs. 2000 will be imposed (from 01/04/2015) (Maharashtra: Profession Tax Act 1975).

 

Slabs of P.tax in All states in india.

STATE_NAME ELIGIBILTY SLAB FROM TO RATE REMARKS
ANDHRA PRADESH Monthly 1 0 5000 0
ANDHRA PRADESH Monthly 2 5001 6000 0
ANDHRA PRADESH Monthly 3 6001 10000 0
ANDHRA PRADESH Monthly 4 10001 15000 0
ANDHRA PRADESH Monthly 5 15001 20000 150
ANDHRA PRADESH Monthly 6 20001 999999999 200
ANDHRA PRADESH Monthly 7 999999999 999999999 200
ANDHRA PRADESH Monthly 8 999999999 999999999 200
ANDHRA PRADESH Monthly 9 999999999 999999999 200
ANDHRA PRADESH Monthly 10 999999999 999999999 200
ANDHRA PRADESH Monthly 11 999999999 999999999 200
ASSAM Monthly 1 0 3500 0
ASSAM Monthly 2 3501 5000 0
ASSAM Monthly 3 5001 7000 0
ASSAM Monthly 4 7001 10000 0
ASSAM Monthly 5 10001 15000 150
ASSAM Monthly 6 15001 25000 180
ASSAM Monthly 7 25001 999999999 208
ASSAM Monthly 8 999999999 999999999 208
ASSAM Monthly 9 999999999 999999999 208
ASSAM Monthly 10 999999999 999999999 208
ASSAM Monthly 11 999999999 999999999 208
BIHAR Monthly 1 0 25000 0
BIHAR Monthly 2 25001 41667 83
BIHAR Monthly 3 41668 83333 167
BIHAR Monthly 4 83334 999999999 208
BIHAR Monthly 5 999999999 999999999 208
BIHAR Monthly 6 999999999 999999999 208
BIHAR Monthly 7 999999999 999999999 208
BIHAR Monthly 8 999999999 999999999 208
BIHAR Monthly 9 999999999 999999999 208
BIHAR Monthly 10 999999999 999999999 208
BIHAR Monthly 11 999999999 999999999 208
GUJRAT Monthly 1 0 3000 0
GUJRAT Monthly 2 3001 6000 0
GUJRAT Monthly 3 6001 9000 80
GUJRAT Monthly 4 9001 12000 150
GUJRAT Monthly 5 12001 999999999 200
GUJRAT Monthly 6 999999999 999999999 200
GUJRAT Monthly 7 999999999 999999999 200
GUJRAT Monthly 8 999999999 999999999 200
GUJRAT Monthly 9 999999999 999999999 200
GUJRAT Monthly 10 999999999 999999999 200
GUJRAT Monthly 11 999999999 999999999 200
KARNATAKA Monthly 1 0 9999 0
KARNATAKA Monthly 2 10000 14999 0
KARNATAKA Monthly 3 15000 999999999 200
KARNATAKA Monthly 4 999999999 999999999 200
KARNATAKA Monthly 5 999999999 999999999 200
KARNATAKA Monthly 6 999999999 999999999 200
KARNATAKA Monthly 7 999999999 999999999 200
KARNATAKA Monthly 8 999999999 999999999 200
KARNATAKA Monthly 9 999999999 999999999 200
KARNATAKA Monthly 10 999999999 999999999 200
KARNATAKA Monthly 11 999999999 999999999 200
MADHYA PRADESH Monthly 1 0 12500 0
MADHYA PRADESH Monthly 2 12501 15000 0
MADHYA PRADESH Monthly 3 15001 999999999 208
MADHYA PRADESH Monthly 4 999999999 999999999 208
MADHYA PRADESH Monthly 5 999999999 999999999 208
MADHYA PRADESH Monthly 6 999999999 999999999 208
MADHYA PRADESH Monthly 7 999999999 999999999 208
MADHYA PRADESH Monthly 8 999999999 999999999 208
MADHYA PRADESH Monthly 9 999999999 999999999 208
MADHYA PRADESH Monthly 10 999999999 999999999 208
MADHYA PRADESH Monthly 11 999999999 999999999 208 Rs. 212 in March Month
MAHARASHTRA Monthly 1 7501 10000 175 * Nill for Female
MAHARASHTRA Monthly 2 10001 999999999 200
MAHARASHTRA Monthly 3 1000000000 999999999 200
MAHARASHTRA Monthly 4 999999999 999999999 200
MAHARASHTRA Monthly 5 999999999 999999999 200
MAHARASHTRA Monthly 6 999999999 999999999 200
MAHARASHTRA Monthly 7 999999999 999999999 200
MAHARASHTRA Monthly 8 999999999 999999999 200
MAHARASHTRA Monthly 9 999999999 999999999 200
MAHARASHTRA Monthly 10 999999999 999999999 200
MAHARASHTRA Monthly 11 999999999 999999999 200 Rs. 300 in Feb. month
ORRISSA Monthly 1 0 13333 0
ORRISSA Monthly 2 13333 25000 125
ORRISSA Monthly 3 25001 999999999 200
ORRISSA Monthly 4 999999999 999999999 200
ORRISSA Monthly 5 999999999 999999999 200
ORRISSA Monthly 6 999999999 999999999 200
ORRISSA Monthly 7 999999999 999999999 200
ORRISSA Monthly 8 999999999 999999999 200
ORRISSA Monthly 9 999999999 999999999 200
ORRISSA Monthly 10 999999999 999999999 200
ORRISSA Monthly 11 999999999 999999999 200 Rs. 300 in Feb. month
TRIPURA Monthly 1 0 5000 0 AGARTALA
TRIPURA Monthly 2 5001 7000 65 AGARTALA
TRIPURA Monthly 3 7001 9000 100 AGARTALA
TRIPURA Monthly 4 9001 12000 120 AGARTALA
TRIPURA Monthly 5 12001 15000 160 AGARTALA
TRIPURA Monthly 6 15001 18000 195 AGARTALA
TRIPURA Monthly 7 18001 999999999 208 AGARTALA
TRIPURA Monthly 8 999999999 999999999 208 AGARTALA
TRIPURA Monthly 9 999999999 999999999 208 AGARTALA
TRIPURA Monthly 10 999999999 999999999 208 AGARTALA
TRIPURA Monthly 11 999999999 999999999 208 AGARTALA
WEST BANGAL Monthly 1 0 3000 0
WEST BANGAL Monthly 2 3001 5000 0
WEST BANGAL Monthly 3 5001 6000 0
WEST BANGAL Monthly 4 6001 7000 0
WEST BANGAL Monthly 5 7001 8500 0
WEST BANGAL Monthly 6 8501 10000 90
WEST BANGAL Monthly 7 10001 15000 110
WEST BANGAL Monthly 8 15001 25000 130
WEST BANGAL Monthly 9 25001 40000 150
WEST BANGAL Monthly 10 40001 999999999 200
WEST BANGAL Monthly 11 999999999 999999999 200
COIMBATORE Half-Yearly 1 0 21000 0 TAMILNADU
COIMBATORE Half-Yearly 2 21001 30000 127 TAMILNADU
COIMBATORE Half-Yearly 3 30001 45000 317 TAMILNADU
COIMBATORE Half-Yearly 4 45001 60000 634 TAMILNADU
COIMBATORE Half-Yearly 5 60001 75000 950 TAMILNADU
COIMBATORE Half-Yearly 6 75001 999999999 1268 TAMILNADU
COIMBATORE Half-Yearly 7 999999999 999999999 1268 TAMILNADU
COIMBATORE Half-Yearly 8 999999999 999999999 1268 TAMILNADU
COIMBATORE Half-Yearly 9 999999999 999999999 1268 TAMILNADU
COIMBATORE Half-Yearly 10 999999999 999999999 1268 TAMILNADU
COIMBATORE Half-Yearly 11 999999999 999999999 1268 TAMILNADU
JHARKHAND Monthly 1 0 25000 0 JHARKHAND
JHARKHAND Monthly 2 25001 41667 100 JHARKHAND
JHARKHAND Monthly 3 41668 66667 150 JHARKHAND
JHARKHAND Monthly 4 66668 83334 175 JHARKHAND
JHARKHAND Monthly 5 83335 999999999 208 JHARKHAND
JHARKHAND Monthly 6 999999999 999999999 208 JHARKHAND
JHARKHAND Monthly 7 999999999 999999999 208 JHARKHAND
JHARKHAND Monthly 8 999999999 999999999 208 JHARKHAND
JHARKHAND Monthly 9 999999999 999999999 208 JHARKHAND
JHARKHAND Monthly 10 999999999 999999999 208 JHARKHAND
JHARKHAND Monthly 11 999999999 999999999 208 JHARKHAND
TAMILNADU Half-Yearly 1 0 21000 0 CHANNAI
TAMILNADU Half-Yearly 2 21001 30000 100 CHANNAI
TAMILNADU Half-Yearly 3 30001 45000 235 CHANNAI
TAMILNADU Half-Yearly 4 45001 60000 510 CHANNAI
TAMILNADU Half-Yearly 5 60001 75000 760 CHANNAI
TAMILNADU Half-Yearly 6 75001 999999999 1095 CHANNAI
TAMILNADU Half-Yearly 7 999999999 999999999 1095 CHANNAI
TAMILNADU Half-Yearly 8 999999999 999999999 1095 CHANNAI
TAMILNADU Half-Yearly 9 999999999 999999999 1095 CHANNAI
TAMILNADU Half-Yearly 10 999999999 999999999 1095 CHANNAI
TAMILNADU Half-Yearly 11 999999999 999999999 1095 CHANNAI
KERALA Half-Yearly 1 0 11999 0
KERALA Half-Yearly 2 12000 17999 120
KERALA Half-Yearly 3 18000 29999 180
KERALA Half-Yearly 4 30000 44999 300
KERALA Half-Yearly 5 45000 59999 450
KERALA Half-Yearly 6 60000 74999 600
KERALA Half-Yearly 7 75000 99999 750
KERALA Half-Yearly 8 100000 124999 1000
KERALA Half-Yearly 9 125000 999999999 1250
KERALA Half-Yearly 10 999999999 999999999 1250
KERALA Half-Yearly 11 999999999 999999999 1250
PONDICHERRY Half-Yearly 1 0 299 0
PONDICHERRY Half-Yearly 2 300 600 1
PONDICHERRY Half-Yearly 3 601 1200 2
PONDICHERRY Half-Yearly 4 1201 1800 4
PONDICHERRY Half-Yearly 5 1801 3000 6
PONDICHERRY Half-Yearly 6 3001 4800 12
PONDICHERRY Half-Yearly 7 4801 6000 25
PONDICHERRY Half-Yearly 8 6001 9000 50
PONDICHERRY Half-Yearly 9 9001 12000 75
PONDICHERRY Half-Yearly 10 12001 15000 100
PONDICHERRY Half-Yearly 11 15001 999999999 125