PROFESSIONAL TAX REGISTRATION
Professional Tax is a tax imposed by some of the state governments in India on persons earning income from salary or practising professionals such as Chartered Accountant, Company Secretary, Lawyer, Doctor etc. and from the company, LLP, Directors and Designated Partners.
Professional tax is imposed at the state level in India. Different states have different rates and methods of collection. It is not imposed in all states. The states which impose professional tax are Andhra Pradesh, Assam, Chhattisgarh, Gujarat, Karnataka, Kerala, Maharashtra, Madhya Pradesh, Meghalaya, Odisha, Sikkim, Tamil Nadu, Telangana, Tripura, and West Bengal. Professional Tax is deducted from the salary of the salaried employees by the employers and same is deposited with the State Government.
Professional tax is a state imposed tax and is imposed on income earned by employees on rendering their services. B M Tax Solution Expert will help you get registered under Professional tax without leaving the comfort of your home.
- Consultation and guidance in planning for Professional Tax Registration
- Filing of Professional Tax Enrolment/Registration Application form
- Receipt of Certificate & follow-up.
- Enrolment/Registration Certificate
Documents To Be Submitted
- Address proof of establishment
- Address proof of partners, proprietor or directors as applicable
- PAN of partners, proprietors and directors as applicable
- Certificate of incorporation and address proof in case of company
- Photo of partners, proprietors and directors as applicable
- Salary details of employees
FAQ (Frequently Asked Questions)
Professional tax is a state level tax which is imposed on income earned by way of profession, trade, calling or employment. The tax is based on slabs depending upon income of individual who may be self employed or working as employee of an entity. At present the maximum tax that can be imposed is restricted to is Rs. 2500/-.
Every employer in specific states is required to deduct taxes from salary when paid to one or more employees when payment made exceeds Rs 5000(this limit is for Maharashtra) and deposit with state government. That entity is required to obtain registration certificate. When person is employed in profession by two or more employers and is getting salary/wages exceeding Rs. 5000 but employer is not deducting professional tax then the individual needs to get enrolment certificate from authority.
Professional tax is imposed only in following States: Karnataka, Bihar, West Bengal, Andhra Pradesh, Telangana, Maharashtra, Tamilnadu, Gujarat, Assam, Kerala, Meghalaya, Odisha, Tripura, Madhya Pradesh, and Sikkim.
In case of individuals who are self employed the tax has to be paid by the individual himself
In case of employed individuals, the liability is on the employer