Professional Tax Rates
Monthly Income | Monthly Professional Tax Amount |
For salary up to ₹ 10000 | Nil |
For salary between ₹ 10001 – ₹ 15000 | ₹ 150 |
For salary ₹ 15001 – ₹ 25000 | ₹ 180 |
Above ₹ 25001 | ₹ 208 |
Returns/Payments Due Date
Activity | Last Date Of Filing Returns | Mode | Form |
Monthly Return | On or before of last day of every month | Online | III & VIIC |
Other Information
Nodal Agency | Commercial Taxes Department |
Registration Process | Online |
Registration Timeline | Within ninety days of becoming liable to pay tax |
Professional Payment | Online |
Professional Tax Return | Online |
Website | https://commercialtax.assam.gov.in/Portal/loginController/loadLogin |
Applicability | This tax is levied on a salaried person ,employer of business and self employed |
Deduction of Tax | Every Month |
Deposition of Tax | On or before of last day of every month |
Interest for delay in Tax | 2% of tax amount for every defaulter month |
Penalty for delay in Tax | Minimum 100% subject to a maximum of 200% of the amount of tax due |
Penalty for delay in Registration/Enrollment | Not exceeding Rs. 20/-for each day of delay in case of an employer and not exceeding Rs.5/- for each day of delay in the case of others |
Penalty for giving false information in Registration/Enrollment | Not exceeding Rs. 1000/- |
Penalty for delay in Returns | Rs.5/- for each day of delay |
Appeal against recovery of dues | After payment of Dues and Penalty imposed |
Offences & Penalties in failure of provisions of Act | Punishable with imprisonment which may extend to six months or with fine not exceeding five hundred rupees or with both. |
Our team experts closely monitor changes in Professional Tax and acts/rules and try to provide our users proper information absolutely at free of cost. All information at website is for reference only , any reliance is strictly at your risk. For any feedback , feel free to write at – info@praansconsultech.com
Professional Tax Rates
Annual Income | Annual Professional Tax Amount |
For salary up to ₹ 300000 | Nil |
For salary between ₹ 300001 – ₹ 500000 | ₹ 1,000 |
For salary ₹ 500001 – ₹ 1000000 | ₹ 2,000 |
Above ₹ 1000001 | ₹ 2,500 |
Returns/Payments Due Date
Activity | Last Date Of Filing Returns | Mode | Form |
Annual Return | Every Year- On or Before the end of November by Employer | Online | PT-VIII |
Annual Return | Every Year- On or Before the end of November by enrolled person | Online | PT-IX |
Other Information
Nodal Agency | Commercial Taxes Department |
Registration Process | Online |
Registration Timeline | Within 7 days of the employer being required to be registered |
Professional Payment | Online |
Professional Tax Return | Online |
Website | https://www.biharcommercialtax.gov.in/bweb/ |
Applicability | This tax is levied on a salaried person ,employer of business and self employed |
Deduction of Tax | In month of September of every Year |
Deposition of Tax | On or before 15th November of every Year |
Interest for delay in payments | 2% of tax amount for every defaulter month |
Penalty for delay in Tax returns and payments | Rs.100/- for each month of delay |
Appeal against recovery of dues | After payment of full due tax |
Offences & Penalties in failure of provisions of Act | Simple Imprisonment for three months or fine which may extend to five thousand rupees or both . For continuing offence , fifty rupees for every day |
Our team experts closely monitor changes in Professional Tax and acts/rules and try to provide our users proper information absolutely at free of cost. All information at website is for reference only , any reliance is strictly at your risk. For any feedback , feel free to write at – info@praansconsultech.com
Professional Tax Rates
Monthly Income | Monthly Professional Tax Amount |
For salary up to ₹ 12000 | Nil |
Above ₹ 25001 | ₹ 200 |
Returns/Payments Due Date
Activity | Last Date Of Filing Returns | Mode | Form |
Monthly Return | On or before 15th of every month | Online | 5 |
Annual Return | On or before 20th Dec of every year | Online | 5A |
Other Information
Nodal Agency | Municipal Corporation/Municipality/Village Panchayat/Taluka Panchayat / District Panchayat |
Registration Process | Online and Offline |
Registration Timeline | Within 30 days of becoming liable to pay tax |
Professional Payment | Online and Offline |
Professional Tax Return | Online and Offline |
Website | Different Corporation/Municipality have different website |
Applicability | This tax is levied on a salaried person ,employer of business and self employed |
Deduction of Tax | Every Month |
Deposition of Tax | On of before 15th of every month |
Interest for delay in Tax payment | One & half percent of tax amount for every defaulter month |
Penalty for delay in Tax payment | Not exceeding 50% of the amount of tax due |
Penalty for delay in Registration/Enrollment | Not exceeding Rs. 20/-for each day of delay in case of an employer and not exceeding Rs.10/- for each day of delay in the case of others |
Penalty for giving false information in Registration/Enrollment | Not exceeding Rs. 1000/- |
Penalty for delay in Returns | Rs.10/- for each day of delay |
Appeal against recovery of dues | After payment of Dues, Penalty and Interest imposed |
Offences & Penalties in failure of provisions of Act | Punished with fine not exceeding five thousand rupees and when the offence is a continuing one, with fine not exceeding fifty rupees per day during the period of the continuance of the offence |
Our team experts closely monitor changes in Professional Tax and acts/rules and try to provide our users proper information absolutely at free of cost. All information at website is for reference only , any reliance is strictly at your risk. For any feedback , feel free to write at – info@praansconsultech.com
Act |
The Jharkhand Tax On Profession, Trades, Callings And Employments Act, 2011
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Rule |
The Jharkhand State Tax On Professions, Trades, Callings And Employments Rules, 2012
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Act |
The Karnataka Tax On Professions, Trades, Callings And Employments Act,1976
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Rule |
The Karnataka Tax On Professions, Trades, Callings And Employments Rules,1976
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Act |
The Kerala Panchayat Raj Act, 1994
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Rule |
The Kerala Panchayat Raj (Profession Tax) Rules, 1996
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Applicability | A person or employer by whom tax is payable under this Act | |||||||||
Exemption | Not Applicable | |||||||||
Registration Form | ||||||||||
Registration Process | Offline | |||||||||
List Of Documents For Registration |
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Website | http://www.lsgkerala.gov.in |
Professional Tax Rate
Monthly Income | Monthly Professional Tax Amount |
For salary up to ₹ 15,000 | Nil |
For salary between ₹ 15,001 – ₹ 20,000 | ₹ 150 |
For salary ₹ 20,001 or above | ₹ 200 |
Return/Payment Due Date
Activity | Last Date Of Filing Returns | Mode | Form |
Monthly PT payment And Return | Every month on day 10 | Online | V |
Other Information
Nodal Agency | Commercial Tax Department |
Registration Process | Online |
Professional Payment | Online |
Professional Tax Return | Online |
Website | https://apct.gov.in/gstportal/Ap_index.aspx |
Applicability | This tax is levied on salaried individuals and on all kinds of professions, trade and employment, including individuals involved in businesses as freelancers. |
Penalty | Penalty charges shall be between 25% to 50% (not less or more than) of the tax due |
Fine | If the taxpayer is not compliant with any provision of the act ,fine can be from Rs.500 to Rs.5000. |
Appeal against recovery of dues | The taxpayer must remit 12.5% of the disputed tax, penalty or interest. |
Our team experts closely monitor changes in Professional Tax and acts/rules and try to provide our users proper information absolutely at free of cost. All information at website is for reference only , any reliance is strictly at your risk. For any feedback , feel free to write at – info@praansconsultech.com
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