The Bihar Tax On Professions, Trades, Callings And Employments Act, 2011/The Bihar Professional Tax Rules, 2011
The Bihar Tax On Professions, Trades, Callings And Employments Act, 2011/The Bihar Professional Tax Rules, 2011
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 |
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