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 & Punjab.

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.

 

Sr. State’s Name Income Slabs Monthly P.Tax Remarks Deposit to Gov. Mode of Payment
From To
1 ANDHRA PRADESH 15001 20000 150 10th of Following Month Online
ANDHRA PRADESH 20001 > 200
2 ASSAM 10001 15000 150 30th Following Month Online
ASSAM 15001 25000 180
ASSAM 25001 > 208
3 BIHAR 25001 41666 83 15th November Annual Online
BIHAR 41667 83333 167
BIHAR 83333 > 208
4 GUJRAT 6001 9000 80 15th Following Month DD or Cheque
GUJRAT 9001 12000 150
GUJRAT 12001 > 200
5 KARNATAKA 15000 > 200 20th  Following Month Online
6 MADHYA PRADESH 18751 25000 125 10th  Following Month Online
MADHYA PRADESH 25001 33333 167
MADHYA PRADESH 33334 > 208 Rs. 212 in March Month
7 MAHARASHTRA 7501 10000 175 Nill for Female 30th Following Month Online
MAHARASHTRA 10001 > 200 Rs. 300 in Feb. month
8 ORRISSA 13333 25000 125 30th Following Month Online
ORRISSA 25001 > 200 Rs. 300 in March month
9 TRIPURA 5001 7000 65 21st  Following month DD or Cheque
TRIPURA 7001 9000 100
TRIPURA 9001 12000 120
TRIPURA 12001 15000 160
TRIPURA 15001 18000 195
TRIPURA 18001 > 208
10 WEST BENGAL 10001 15000 110 21st  Following month Online
WEST BENGAL 15001 25000 130
WEST BENGAL 25001 40000 150
WEST BENGAL 40001 > 200
11 PUNJAB 200 > 200 Not for Senor Citizen
12 COIMBATORE 3500 5000 21      30th Sept
(For April – September)31st March
(For Oct to March)
DD or Cheque
COIMBATORE 5000 7500 53
COIMBATORE 7500 10000 106
COIMBATORE 10000 12500 158
COIMBATORE 12500 > 208
13 JHARKHAND 25001 41667 100 15th November Annual Online
JHARKHAND 41668 66667 150
JHARKHAND 66668 83334 175
JHARKHAND 83335 > 208
14 TAMILNADU 3500 5000 23      30th Sept
(For April – September)31st March
(For Oct to March)
DD or Cheque
TAMILNADU 5000 7500 53
TAMILNADU 7500 10000 115
TAMILNADU 10000 12500 171
TAMILNADU 12500 > 208
15 KERALA 2000 3000 20      30th Sept
(For April – September)31st March
(For Oct to March)
DD or Cheque
KERALA 3000 5000 30
KERALA 5000 7500 50
KERALA 7500 10000 75
KERALA 10000 12500 100
KERALA 12500 16667 125
KERALA 16667 20833 167
KERALA 20834 > 208
16 TELANGANA 15001 20000 150 10th of Following Month Online
TELANGANA 20001 > 200