The Assam Professions, Trades, Callings And Employments Taxation Act, 1947/The Assam Professions, Trades, Callings And Employments Taxation Rules, 1947
The Assam Professions, Trades, Callings And Employments Taxation Act, 1947/The Assam Professions, Trades, Callings And Employments Taxation Rules, 1947
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. |
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