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professional tax

Professional Tax is tax imposed on the salaried people working govt.or nongovt offices. professionalTax deducted from the salary is payable to the State Govt where the employees office / company situated. But not all the state govt imposed professional Tax. in some states there is no professional tax. There are various slabs of professional tax according to the pay range.

 

professional Tax slabs

Chennai Corporation

Sl. No.
Six months income (Rs.)
(Apr to Sep)
( Oct to Mar)
Tax (Rs)
1 upto 21,000 Nil
2 21,001 – 30,000 100
3 30,001 – 45,000 235
4 45,001 – 60,000 510
5 60,001 – 75,000 760
6 75,001 and above 1095

 

Karnataka

 

Gross Salary PER MONTH
0 - 9999 0
10000 - 14999 150
15000 & ABOVE 200


Andrapradesh

SLAB (MONTHLY) RATE REMARKS
0 -15000 0  
15001 -20000 150  
20001 Above 200 New slab - W.E.F (1st Feb 13)

 

 

Orissa

In March Rs.300/- to be deducted
Gross Income PER MONTH
0 - 13333 0
13334-25000 125
25001 & ABOVE
In March Rs.300/- to be deducted
200

 

Karnataka

 

SLAB (HALF YEARLY) RATE   REMARKS
0 12000 0  
12001 18000 120 Half Yearly
18001 30000 180 Payment to be on or before
30001 45000 300 August 31st - February 28th
45001 60000 450  
60001 75000 600  
75001 100000 750  
100001 124999 1000  
125000 Above 1250  

professional tax guidelines

 

S.NO STATES PT REGISTRATION PERIOD LAST DATE FOR REMITTANCE ON OR BEFORE ANNUAL RETURNS FILING/ASSESMENT - DATE RENEWAL LICENCE FEE/DUE DATE ON OR BEFORE DIRECTOR CONTRIBUTION FORM / REMITTANCE CHALLAN CHEQUE / DD  IN FAVOUR OF PENALTY FOR DEFAULT PAYMENT REMARKS
1 ANDHRAPRADESH MUST MONTHLY 10th OF EVERY MONTH NIL YEARLY - RS. 2500/- (JUNE 30TH) RS. 2500/- (IF DIRECTOR RESIDES IN AP) Form V “DCTO, <Circle Name>”, Deputy Commercial Tax Officer -  Sorojini Devi Road, Secundrabad, Andhra Pradesh 50% of total PT amount  
2 ASSAM MUST MONTHLY LAST DAY OF EVERY MONTH Form - IIIA - Every Quarter/Half yearly/Annualy NIL NIL Challan VIICC &  Form -III "Superindentant of Tax" / "Assistant commissioner of Tax" an employer shall be liable to pay a simple interest at two percentum of the amount of tax due for each month or part thereof for the period for which the tax remains unpaid  
3 BIHAR MUST HALF YEARLY 15TH OF NOV OR 15TH OF APR         "Deputy commissioner of commercial Tax (Circle Name)"    
4 GUJARAT MUST MONTHLY 15TH Form 5AA - 15TH JAN YEARLY - RS. 2000/- (SEP 30TH) NIL Form 5 MUNICIPAL COMMISSIONER, AHMADABED/VADODRA  interest @18% p.a. from due date i.e.15th of next month. IF LESS THAN 20 - QUATERLY REMITTANCE, IF MORE THAN 20, MONTHLY REMITTANCE
5 JHARKHAND MUST QUARTERLY 15TH OF JULY, OCT, JAN & APR Form JPT201
30th June, 30th Sep, 31st Dec, 31st Mar
YEARLY - RS. 2500/- (May 31st) NIL Form JPT205 & 206  Deputy Commissioner, Commercial Tax Departrment - "circle name" 15 % - 20% of the total Payment per annum and interest damage of authroities direction  
6 KARNATAKA MUST MONTHLY 20TH FORM - 5 AND 31ST MAY YEARLY - RS. 2500/- (APRIL 30TH) NIL FORM - 5A / 9A THE PROFEESSIONAL TAX OFFICER <CIRCLE NAME>   If an employer fail to deposit the tax within prescribed period, the PT authority may impose interest damage equal to 1.5% P.M. and penalty of 250 / -  1. IF AN ESTABLISHMENT REGISTERED UNDER VAT,  NO NEED OF P.TAX REGISTRATION CERTIFICATE FOR EMPLOYER AND NO NEED OF P. TAX RENEWAL  2. IF THE SAME ESTABLISBMENT HAS MORE THAN ONE OFFICES IN THE SAME CITY, SHOULD HAVE TO TAKE REGISTRATION CERTIFICATE FOR EACH OFFICES SEPERATELY.
7 KERALA MUST HALF YEARLY APR-SEP TO BE REMITTED FOR 31St Aug, OCT-MAR TO BE REMITTED FOR BEFORE 28th Feb NIL HALF YEARLY  -COMPANY PT RS. 1250/- NIL NIL SECRETARY, CORPORATION OF COCHIN/TRIVANDRUM 12 % of the total Payment per annum  
8 MADHYA PRADESH MUST MONTHLY 10th EVERY MONTH BASED ON REQUEST YEARLY - RS. 2500/- (SEP 30TH) NIL Form - 7 for Monthly & FORM - 8 for annual  SBI A/C  - Professional Tax   If a person or employer fail to deposit the tax within prescribed period, the assessing authority may impose penalty equal to 2% P.M. subject to maximum of 2/3 of the amount of tax.
-In case of any default in filing the return, the assessing authority may impose penalty up to Rs.20 per day of delay. 
QUARTERLY RETURNS IN FORM - 7 WITH IN 15 DAYS FROM QUARTER ENDING, YEARLY RETURN IN FORM - 9 BEFORE 30TH JUNE EVERY YEAR 
9 MAHARASHTRA MUST MONTHLY LAST DAY OF EVERY MONTH NIL YEARLY - RS. 2500/- (JUNE 30TH) RS. 2500/- (IF DIRECTOR RESIDES IN MAHARASTRA) FORM III  SBI A/C - PROFESSIONAL TAX payment of interest @2% per each month of the amount of tax payable for the period of delay in making payment of tax by the employer as well as enrolled persons. Under sub-section (3) of section 9, the Commissioner of Profession Tax is empowered to remit whole or any part of interest payable by any person, for reasons to be recorded in writings, default in filing return without reasonable cause by the prescribed date, penalty of Rs. 300/- per return is leviable.   
10 MEHALAYA MUST MONTHLY               DISTRICT COUNCIL SLAB
11 ORISSA MUST MONTHLY LAST DAY OF EVERY MONTH Form -V YEARLY - RS. 2500/-
(Apr  30TH)
NIL NIL "Deputy commissioner of commercial Tax" Non payment of tax carries a simple interest at 2% of the amount of tax due, for each month or a part thereof for the period for which the tax remains unpaid.  
12 Pondicherry MUST HALF YEARLY 30TH OF SEP OR 31ST OF MAR NIL 30TH OF SEP OR 31ST OF MAR NIL NIL “The Commissioner, Pondicherry Municipality “    
13 TAMIL NADU MUST HALF YEARLY 15TH OF SEP OR 15TH OF FEB NIL HALF YEARLY  -COMPANY PT RS. 1000/-  & EMPLOYER PT - 1095 RS. 1095/- (IF DIRECTOR RESIDES IN CHENNAI) FORM - 1 THE REVENUE OFFICER, CHENNAI CORPORATION On any profession Tax amount remaining unpaid after the specified dates will attract interest at the rate of 1% P.M of such amount for the entire period of default and also request to avoid legal action against the recovery of Tax Due.  
14 TRIPURA MUST MONTHLY     YEARLY - RS. 2500/-           
15 WEST BENGAL MUST MONTHLY 21ST BASED ON REQUEST YEARLY - RS. 2500/- (JULY 31ST) NIL CHALLAN MONTHLY  SBI A/C - PROFESSIONAL TAX   If an employer fail to deposit the tax within prescribed period, the PT authority may impose interest damage equal to 1% P.M. and PT Authority may impose penalty up to total amount of payment  FORM III - QUARTERLY RETURN (April to June – 31st July, July to Sep- 31st Oct, Oct to Dec- 31st Jan, Jan to Mar- 30th April )