Siliguri In other words, every earning person of the state contributes to this tax, irrespective of his or her income, either monthly or annually. Persons other than those mentioned in any of the preceding entries who are engaged in any profession, trade, calling or employment and in respect of whom a notification is issued under the second proviso to sub-section (2) of section 3. Any person suffering from a permanent physical disability (including blindness) specified in the rules, certified by a physician, a surgeon or an oculist, working in a Government hospital, which has the effect of reducing considerably such individual’s capacity for normal working or engaging in a gainful employment or occupation and also his parents or guardians; 4. Mirzapur Copyright Registration


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For any delay in the payment of professional tax, the government has set up a penalty of 2% per month till the time the payment is made.

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Patiala (2) Persons owning/running STD/ISD booths or Cyber Cafes, other than those owned or run by Government or by physically handicapped persons; (3) Conductors of Video or Audio Parlours, Video or Audio Cassette Libraries, Video Game Parlours; (5) Persons owning/running marriage halls, conference halls, beauty parlours, health centres, pool parlours; (6) Persons running/conducting coaching classes of all types. In a wage month, there is no regular salary, but final settlement amount like leave encashment, LTA and notice pay has been paid to a left employee. Roorkee In other words, every earning person of the state contributes to this tax, irrespective of his or her income, either monthly or annually. }); Shimoga

Bhagalpur }, div.wpcf7 .ajax-loader { Cuddalore The rate of professional tax varies from one state to another and any salaried individual should be aware of the prevailing rates.

Sikar Budgam An establishment having employees should obtain both Enrollment as well as Registration Certificates except for Partnership Firms.

Cooch Behar For yearly payment, one has to select the entire year April to March by default. Women exclusively engaged as agents under the Mahila Pradhan Kshetriya Bachat Yojana of Directorate of Small Savings; 5. Panipat


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(i) goods vehicles other than those covered by (a); (a) Each partner of a firm (whether registered or not under the Indian  Partnership Act, 1932), engaged in any profession, trade or calling. (b) (i) In case of male, exceed Rs.

Note : 1    Notwithstanding anything contained in this Schedule, where a person is covered by more than one entry of this Schedule, the highest rate of tax specified under any of those entries shall be applicable in his case. Karad url: "/get_city_services.json", Nilgiris Chitradurga The employer deducts this tax from the employees’ salaries and the same amount is paid to the respective department of the Government.

PT liability above Rs.1,00,000/- – Monthly Return before end of the month. font-size: 14px; jQuery('#leadgen_service_service_id').on('change', function () { Care has been taken to produce the authentic and reliable information, however, the users are expected to refer the relevant existing provisions of the act.

Chandigarh color: #333; Some states also provide a tax rebate if the tax is paid as a lump sum. How is Professional Tax Deducted from Our Salary.


Bhopal Muzaffarpur Gift Deed } As I said dual employment is not allowed. IE Code /* box-shadow: 0 0 20px #ccc; */

Guntur 7,500 but do not exceed rupees 10,000; (ii) In case of female, do not exceed Rs 10,000; 2,500 per annum to be paid in the following manner :-. While we endeavour to keep the information up to date, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information, products, services, or related graphics contained on the website for any purpose. Please Select Service .adviceForm-Hdgs h4 { Please help me in this regards. Thrissur Alwar

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This certificate should be obtained, even if a single employee is enrolled. Meerut

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Kohima All rights reserved. If an enrolled person or a registered employer fails, without reasonable cause, to make payment of any amount of tax, within the required time or date as specified in the notice of demand, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty equal to ten per cent, of the amount of tax due. Name Change

dataType: "json", Mangalore .adviceForm-Hdgs h4 { This certificate should be obtained by every person except firms (whether registered under Partnership Act 1932 or not) and Hindu Undivided Family (HUF) engaged actively or otherwise in any profession, trade callings or employment and falling under any of the classes mentioned in the schedule I of the act and shall be liable to pay to the State Government, tax as per the rates mentioned against the class of such persons mentioned in the said schedule. } Kalimpong

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15 Individuals or Institutions conducting Chit Funds. Eg: For PT dues of salaries paid for month of January 2019, one should select the period February 2019. Mainpuri Eg: for monthly return of January 2019, select period of return as February 2019 and enter the employee details in January column i.e.

Kanyakumari Navsari Dharwad LLP Registration Kapurthala input[type=url], Bhilai 1-4-1995); 7. Chhindwara

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The term “Professional Tax” implies a tax which is levied by the various State Governments of India on its people.

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Close your Limited Liability Partnership Convert your Sole Proprietorship into a Partnership fd.append('leadgen_service[contact_number]', leadgen_contact_number); Vapi Ooty 2.

Armed members of Central Reserve Police Force to whom the Central Reserve Police Force Act, 1949 applies and the armed members of Border Security Force to whom the Border Security Force Act, 1968 applies, serving in the State of Maharashtra. Raichur

Money-lenders licensed under the Bombay Money-lenders Act, 1946 (Bom. Profession Tax Registration Certificate –. Palakkad Birbhum However, the method of payment is different.

fd.append('leadgen_service[lead_form_category]', leadgen_lead_form_id); Every employer not having employees, should only pay annual PT charges of Rs.2500/- on or before 31st March every year.

Chittorgarh Following classes of persons are exempt from payment of profession tax: 1. contentType: false,

11. Karnal

Anand Margao


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Person means all class of establishments whether, Proprietary, Partnership, Company, Limited Liability Partnership (LLP), Trust, Society, Club or Association but does not include any person who earns on casual basis. Annual Returns for LLPs Amaravati Gurgaon For yearly return the period to be considered is from March to February.

Saharanpur Bhadreswar Members of armed forces of Union serving in the State; 2. Mysore A maximum of Rs.2500/- is payable for the entire year and not more. Palgadh Ahmedabad – Rs.200/- if return is filed within 30 days of the due date, – 1000/- if delay is more than 30 days of the due date. // populate_cities(jQuery('#leadgen_service_service_id').val()); Copyright © TaxGuru. Convert your Partnership into an LLP }) font-size: 14px; Trademark Renewal (Inserted WEF 01.04.2018). Dharmanagar div.wpcf7-validation-errors {

2. Mundra Aurangabad-Bihar Estate Agents, Brokers or Plumbers, having not less than one year’s standing in the profession. only once means by any one employer.

Nishit Shah 18th January 2008 From India, Rajkot. .adviceForm-Hdgs h3 { Section 8 Company Registration Each Coparcener (not being a minor) of a Hindu Undivided Family, which is engaged in any profession, trade or calling. Gandhidham the month for which the return is filed. color: #333; Present Slabs Rates of Profession Tax: 1.

var _wpcf7_locale = $("input[name=_wpcf7_locale]").val(); Consultants, Tax Consultants, Chartered Accountants, Actuaries and Management Consultants; d. Chief Agents, Principal Agents, Insurance Agents and Surveyors and Loss Assessors registered or licensed under the Insurance Act, 1938, (4 of 1938) U.T.I. Your password did not meet complexity requirements. font-size: 18px; Jalgaon Jamod Vinukonda The new labour codes which are going to get implemented have strict provisions for dual employment. margin-top: -10px !important; background: #fff !important;

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Also, if there is a delay in obtaining the ‘Certificate of Enrolment’, there is a penalty at the rate of Rs. So if I’m an engineer providing consultancy services as a sole proprietor, for making industrial machinery, I’m not liable to make a Profession Tax Enrollment Certificate (PTEC) and pay profession Tax, right?