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Monday, 30 March 2015

Professional Tax For The Financial Year 2015-16

Professional tax is a tax levied by the various State Governments of India on salaried individuals, working in government or non-government entities, or in practice of any profession, including Chartered Accountants, Doctors, Lawyers etc or carry out some form of business. This form of tax is in practice for a long time and States were conferred the power of leveling the Tax under Clause (2) of Article 276. The rate at which Professional tax is charged is based on the Income Slabs set by the respective State Governments. However the maximum Professional Tax that can be levied by any State till date is Rs 2500/-. The total amount of professional tax paid during the year is allowed as Deduction under the Income Tax Act. The professional tax is a source of revenue for the State Governments which helps the different in implementing schemes for the welfare and development of the region.
Professional Tax is deducted by the employers from the salary of the salaried employees and same is deposited with the State Government. For other individuals, they have to directly pay it to the Government or through the Local Bodies appointed to do so.

Professional Tax for the Financial Year 2016-17: Click Here for Slabs and Rates

Brexit: Global Impact and Scope for Emerging Economies

Click on the Link below to read in details about some of the major announcements made in the recent Budget Speech and Revised Rates on All Small Savings Schemes (like PPF,KVP, NSC and more)
For the Financial Year 2015-16 few states have made some alteration which has been updated in this post.

Let’s look at the Professional Tax Slabs of the States which levy the Professional Tax:-

Andhra Pradesh

Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 15,000/-
Nil
Rs 15,001-Rs 20,000/-
Rs 150
Rs 20,001/- or Above
Rs 200

Assam

Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 10,000/-
Nil
Rs 10,001- Rs 14,999/-
Rs 150
Rs 15,000- Rs 24,999/-
Rs 180
Rs 25,000/- or Above
*Rs 208 & 212

*Professional Tax is payable @Rs 208 for first 11 months and Rs 212 in the last month.

Bihar

Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 25,000/-
Nil
Rs 25,001-Rs 41,666/-
Rs 83.33
Rs 41,667-Rs 83,333/-
Rs 166.67
Rs 83,334/- or Above
Rs 208.33

Chattisgarh (Exempted as per the Notification dated 31/03/2011)

Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 12,500/-
Nil
Rs 12,501-Rs 16,667/-
Rs 150
Rs 16,668-Rs 20,833/-
Rs 180
Rs 20,834-Rs 25,000/-
Rs 190
Rs 25,001/- or Above
Rs 200

Goa

Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 15,000/-
Nil
Rs 15,001-Rs 25,000/-
Rs 150
Rs 25,001/- or Above
Rs 200

Gujarat

Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 5,999/-
Nil
Rs 6,000-Rs 8,999/-
Rs 80
Rs 9,000-Rs 11,999/-
Rs 150
Rs 12,000/- or Above
Rs 200

Jharkhand

Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 25,000/-
Nil
Rs 25,001-Rs 41,666/-
Rs 100
Rs 41,667-Rs 66,666/-
Rs 150
Rs 66,666-Rs 83,333/-
Rs 175
Rs 83,334/- or Above
*Rs 208

*Professional Tax is payable @Rs 208 for first 11 months and Rs 212 in the last month.

Karnataka

Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 14,999/-
Nil
Rs 15,000/- or Above
Rs 200

Kerala

Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 1,999/-
Nil
Rs 2,000- Rs 2,999/-
Rs 20(120)
Rs 3,000- Rs 4,999/-
Rs 30(180)
Rs 5,000- Rs 7,499/-
Rs 50(300)
Rs 7,500- Rs 9,999/-
Rs 75(450)
Rs 10,000- Rs 12,499/-
Rs 100(600)
Rs 12,500- Rs 16,666/-
Rs 125(750)
Rs 16,667- Rs 20,833/-
Rs 166(1000)
Rs 20,884/- or Above
Rs 208(1250)

Payable Semi Annually. In bracket Professional Tax payable Semi Annually is mentioned.

Madhya Pradesh

Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 15,000/-
Nil
Above Rs 15,001/-
*Rs 208 & Rs 212

*Madhya Pradesh levies Professional Tax @ Rs 208 for 11 months and Rs 212 for the last month.

Maharashtra

Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 7,500/-
Nil
Rs 7,501-Rs 10,000/-
Rs 175
Above Rs 10,001/-
*Rs 200 & Rs 300

*Maharashtra Government levies Professional Tax @ Rs 200 for 11 months and Rs 300 for the last month.
**Women who earn Salary up to Rs 10,000/- per month are exempted from paying Professional Tax.

Meghalaya

Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 4,166/-
Nil
Rs 4,167- Rs 6,250/-
Rs 16.50
Rs 6,251- Rs 8,333/-
Rs 25
Rs 8,334- Rs 12,500/-
Rs 41.50
Rs 12,501- Rs 16,666/-
Rs 62.50
Rs 16,667- Rs 20,833/-
Rs 83.33
Rs 20,834- Rs 25,000/-
Rs 104.16
Rs 25,001/- Rs 29,166/-
Rs 125
Rs 29,167/-Rs 33,333/-
Rs 150
Rs 33,334/- Rs 37500/-
Rs 175
Rs 37,501/- Rs 41,666/-
Rs 200
Above Rs 41,667/-
                         *Rs 208


*Professional Tax is payable @Rs 208 for first 11 months and Rs 212 in the last month.

Orissa

Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 13,304/-
Nil
Rs 13,305- Rs 25,000/-
Rs 125
Rs 25,001/- or Above
*Rs 200 & Rs 300

*Professional Tax will be payable @ Rs 200 for first 11 months and Rs 300 in the last month.

Tamil Nadu

Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 3,500/-
Nil
Rs 3,501-Rs 5,000/-
Rs 16.66(100)
Rs 5,001-Rs 7,500/-
Rs 40 (235)
Rs 7,501-Rs 10,000/-
Rs 85(510)
Rs 10,001-Rs 12,500/-
Rs 126.67(760)
Above Rs 12,501/-
Rs182.50 (1095)
Collectible Semi- Annually. In bracket Professional Tax payable Semi Annually is mentioned.

Telangana

Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 15,000/-
Nil
Rs 15,001-Rs 20,000/-
Rs 150
Rs 20,001/- or Above
Rs 200

Tripura

Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 5,000/-
Nil
Rs 5,001- Rs 7,000/-
Rs 70 (420)
Rs 7,001- Rs 9,000/-
Rs 120(720)
Rs 9,001- Rs 12,000/-
Rs 140(840)
Rs 12,001- Rs 15,000/-
Rs 190(1140)
Rs 15,001/- or Above
Rs 2496(208)

Collectible Semi-Annually. Amount given in bracket is the Professional Tax payable Semi Annually.

West Bengal

Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 8,500/-
Nil
Rs 8,501-Rs 10,000/-
Rs 90
Rs 10,001-Rs 15,000/-
Rs 110
Rs 15,001-Rs 25,000/-
Rs 130
Rs 25,001-Rs 40,000/-
Rs 150
Above Rs 40,001/-
Rs 200

States and Union Territories where Professional Tax is Not Applicable

Arunachal Pradesh
Andaman & Nicobar
Chandigarh
Dadra & Nagar Havelli
Daman & Diu
Delhi
Haryana
Himachal Pradesh
Jammu & Kashmir
Lakshadweep
Nagaland
Punjab
Rajasthan
Uttaranchal
Uttar Pradesh

Exemption from Paying Professional Tax (Subject to exemption approved by the respective State)
  1.  Any person suffering from a permanent physical disability (including blindness)
  2.  Parents or guardian of any person who is suffering from mental retardation.
  3. Persons who have completed the age of 65 years.(60 years in case of Karnataka)
  4. Parents or guardians of a child suffering from a physical disability as specified in clause (C) w.e.f 1.10.1996.

Any new update or changes implemented in Tax Rates will be updated shortly.

167 comments:

  1. Above information is wrong to some extent.
    PT is not applicable in Bihar, chhattisgarh.
    Also the rates given above are different from those hosted on the respective websites of the states through the commercial taxes department websites

    ReplyDelete
    Replies
    1. Kindly recheck your comment...because PT is applicable in Bihar and Chattisgarh as far as I know. As for confusion regarding the rates...I have tried my best to keep it updated for the current fiscal year...If there is any specific error...Kindly point it out....I will be glad to rectify it.

      Delete
    2. sir thank u ...wil u provide the govt order of karnataka regarding PT

      Delete
    3. Hello,
      Please follow the link....I hope it helps....

      http://www.thehindu.com/news/national/karnataka/no-professional-tax-for-lower-income-groups/article6992361.ece

      Delete
    4. please tell me pt paid from benfits to me

      Delete
    5. PT is paid on the Gross Salary and not on any additional benefits provided to an individual.

      Delete
    6. but may i know the pt is applicable to 10% on salary as per tds rates

      Delete
    7. PT is applicable as per the Slab Rates fixed by the respective State Govt. It is different from Service Tax

      Delete
  2. PT IS LIABLE ON BASIC OR NET PAYMENT

    ReplyDelete
    Replies
    1. PT is liable to deduct on gross salary not on net payment nor on Basic salary.

      Delete
  3. Sir whether there is any exemption for physically handicapped person in PT. In Bihar.

    ReplyDelete
    Replies
    1. As per my understanding of the Professional Tax Act goes..following are exempted....but in case I have erred on anything, kindly convey the same.

      1.) Any person suffering from a permanent physical disability (including blindness)
      2.) Parents or guardian of any person who is suffering from mental retardation.
      3.) Persons who have completed the age of 65 years.(60 years in case of Karnataka)
      4.) Parents or guardians of a child suffering from a physical disability.

      Delete
  4. PT.slab for retired medical professionals. Yet doing pvt. practice?

    ReplyDelete
    Replies
    1. Senior Citizens are exempted from paying Professional Tax.

      Delete
  5. hi,
    what are the professional tax slabs for pondicherry.

    ReplyDelete
    Replies
    1. Professional Tax is a State subject....Hence not levied in Union Territory.....!!!!

      Delete
  6. Thanks for the information. we are not able to get the publish of PT change for odisha govt. Please provide me the weblink or any publish order of ODISHA GOVT. for PT change in 2015-16.

    ReplyDelete
    Replies
    1. Hi...
      PT mentioned in the Article is applicable for Odisha 2015-16...In case there are any changes which I come to know about...will definitely update the same....!!!!

      Delete
    2. Is there any link in publication in any newspaper or govt website regarding PT change in Odisha govt. if you have any link please share. As per circulation of Odisha govt. which exist in govt. website shows very different structure. please let us know if you got any weblink or circulation which endorse the govt. policy where it mentioned the PT change of Odisha tax.

      Delete
    3. Sorry for replying late, But please refer to the link provided below, as I believe that was the last update on PT:-

      http://www.business-standard.com/article/economy-policy/professional-tax-exemption-hiked-to-rs-1-6-lakh-110070700007_1.html

      Delete
  7. Does a company need to pay Professional Tax in the state of Gujarat, Karnataka, Kerela (Branches) in addition to the Professional ta paid in the state of Maharashtra (Head Office), if the company has taken a Shop & Establishment Certificate in the states where it has branches ?

    ReplyDelete
    Replies
    1. Hi...
      PT is a State subject and has to be paid as per the norms of State where it is operational..irrespective of Head Office location.

      Delete
  8. This comment has been removed by the author.

    ReplyDelete
  9. Hi, Can I know the P T Slab for Telengana ? Any Notice will be helpful too.

    ReplyDelete
    Replies
    1. Till the last update...the PT for Telengana was same as that of Andhra Pradesh...will update if I come to know about any changes.

      Delete
  10. Hi,

    PT deduction for Meghalaya is Monthly from salary and what is remittance date to Authority?

    ReplyDelete
    Replies
    1. Hi...As far as my knowledge goes...It has to be paid before the last day of the succeeding month.

      Delete
  11. What About PT for Telangana?

    ReplyDelete
    Replies
    1. Hi...Till the last update...the PT for Telengana was same as that of Andhra Pradesh...will update if I come to know about any changes.

      Delete
  12. Hi,

    It seem Maghalaya PT slab has been changed and not yet updated since Rs.1000 slab is missing in above record.

    ReplyDelete
    Replies
    1. Hello,
      Thanks for pointing it out....I have updated the same.

      Delete
  13. Can you please post the revised PT for Chattisgarh, in govt site it is showing different
    http://comtax.cg.nic.in/acts_rules/vt_act.pdf

    ReplyDelete
    Replies
    1. Link provided seems to have not been updated and reflects the previous pt slab.....The one posted in this article is the latest one...!!!!!!!!!

      Delete
  14. Hi.... If employer is in Maharashtra and has a branch offie in Rajasthan, will employer deduct PT saying Employee is of Maharashtra....Please Answer.

    ReplyDelete
    Replies
    1. Hello,
      PT is a state subject and if somebody is working in the branch location, then pt rules of the respective State will prevail, irrespective of where the Head office is situated.

      Delete
  15. sir thank u ...wil u provide the govt order of ASSAM regarding PT

    ReplyDelete
    Replies
    1. Hi...
      Follow the link....hope it helps....
      https://www.tax.assam.gov.in/circular/circular/apt/notification/aptce/FTX_72_2012_33.pdf

      Delete
  16. Hi Sir,
    kindly provide the latest PT for the State "KERALA", i think the above mentioned tax table is incorrect. Thank you.

    ReplyDelete
    Replies
    1. Hi,
      I have tried my best to keep the Tax Slabs and Rates updated to the best of my knowledge...But in case you find that some data is incorrect then please share the latest info with me...I will surely incorporate them.

      Delete
  17. my emplyer deduct the pt amnt 268/- pm...in what basis i didnt undrstnd????

    ReplyDelete
    Replies
    1. Speak to your Employer regarding this as the maximum PT in any FY should not exceed Rs 2,500/-.

      Delete
  18. Good evening,

    the above PT slab rates correct or not, pls let me know.

    ReplyDelete
    Replies
    1. It is updated to the best of my knowledge. If you have anything to add/modify...please update me on the same.

      Delete
  19. Dear Sir,
    I am working at Goa & my company is based at Maharashtra. Head office of our company is in Mumbai. They're deducting PT from my salary. Is this correct....??
    Let me know please...

    ReplyDelete
    Replies
    1. I think that the PT should be in the basis of place of employment. However, the companies, just to avoid the issue with the government authorities, deduct the taxes based on the place where ecpenses are accounted. it is possible that your company doed not officially have any branch there and as such deductiong the PT based on the head office jurisdiction.

      Delete
    2. Professional Tax should be calculated as per the State norms (business location) irrespective of where the Head Office or Registered Office is situated.

      Delete
    3. Amritesh Sinha Sir..

      What if the salary payment is done from the office in Maharashtra for the employees of branches? is PT to be deducted as per State norms?

      prompt reply would be highly appreciated!!

      Delete
  20. This comment has been removed by the author.

    ReplyDelete
  21. What is the due date of filing PT return in Andhra Pradesh ??
    How much penalty for not filing the return within the Due date ??

    ReplyDelete
    Replies
    1. Delays in obtaining Registration Certificate, a penalty of Rs. 5/- per day. In case of non/late payment of profession tax, penalty will be 10% of the amount of tax. In case of late filing of returns, a penalty of Rs. 1000 per return will be imposed if you filed after due date in 1 month. After 1 month, a penalty of Rs. 2000 will be imposed.(But may vary State to State)

      Delete
  22. FOr delayed payment of PT in Telangana State do I need to pay both INTEREST & PENALTY or only penalty is sufficient. What is the possibility of paying penalty and seeking exemption of interest?

    ReplyDelete
    Replies
    1. Delays in obtaining Registration Certificate, a penalty of Rs. 5/- per day. In case of non/late payment of profession tax, penalty will be 10% of the amount of tax. In case of late filing of returns, a penalty of Rs. 1000 per return will be imposed if you filed after due date in 1 month. After 1 month, a penalty of Rs. 2000 will be imposed. (Many vary a bit depending on State norms.)

      Delete
  23. Is OVERTIME also to be considered for PROF TAX Deduction in Maharashtra?

    ReplyDelete
    Replies
    1. Since it is a state subject...State may chose to levy PT on overtime as well.

      Delete
  24. Also by what date Prof Tax dues are to be paid to Maha Govt. and how is the PT Return filed?Kindly provide the website address..

    ReplyDelete
    Replies
    1. Please visit http://www.mahavat.gov.in/Mahavat/Controller?Search=professional%20tax

      Delete
  25. Please let me know what are the conditions and when the Profession tax is deducted

    ReplyDelete
    Replies
    1. IF your income crosses the exemption limit prescribed by the respective state...then PT is deducted from your salary.

      Delete
  26. If the proprietor of the SOLE PROPRIETOR FIRM is a senior citizen, is he liable or exempted from PT?

    ReplyDelete
    Replies
    1. Yes...if the respective State has the provision...then he may be exempted.

      Delete
  27. Hi!
    I am not senior citizen. My prof income by way of repairing electronic appliances is meagre approx 20 to 25 K per year. most of my earnings are through life time savings investments. Am I still supposed to pay prof tax? I have no salary income. I live in maharashtra.

    ReplyDelete
    Replies
    1. If your Income is 20k-25k per year (excluding life time savings) then you are not required to pay professional tax.

      Delete
    2. Thankyou Amritesh.
      But on the web site of maharashtra , the tax slab for professional
      does not mention any threshold limit where prof tax is exempted.
      For professionals it seems are required to pay prof tax irrespective of their income amount. Hence I am totally confused. Can you please enlighten me further? Sorry for the perseverance.

      Delete
    3. If you are working under a Contractor or Agency then your remuneration can be regarded as wage/salary but if you are working purely independently then you are liable to pay Professional Tax for your service.

      Delete
  28. i have one doubt please clarify my doubts if my salary is Rs.13000 per month means how can i create Salary slip for that rupees included pf and ESI and profession tax please clarify my doubts friends.

    ReplyDelete
    Replies
    1. Please ask Ur Employer to provide the same.

      Delete
  29. Please let me konw whether womens are exempted till 10000 in all the states or not.

    ReplyDelete
    Replies
    1. Not in all States...only few have exempted.

      Delete
  30. I would like to know, how an individual can pay his his/her professional tax to WB Govt, if his/her present employer does not deduct it already from salary?

    ReplyDelete
    Replies
    1. Employer has to collect the Professional Tax from the Employee...if he fails to do so...Employer will be penalized...You don't have to worry about it.

      Delete
  31. I have worked with Dilip Buildcon Limited for two and half month only but they deducted my PT for full year i.e. 2500, in madhya pradesh. Kindly some expert confirm me that its correct or not? anil kumar

    ReplyDelete
    Replies
    1. It should ideally be collected for the period you were employed with the organisation. Speak to your employer on the same.

      Delete
  32. Does PT for Karnataka is payable for Rs.15000/- salary or 15001/- and above only....????

    ReplyDelete
  33. Hi, Can I know the P T Slab for Telengana ?

    UIn further How it will help for me................?

    ReplyDelete
    Replies
    1. It is pretty much same as PT for Andhra Pradesh...I have updated the same.

      Delete
  34. Sir,
    We are trading in computers and having valid BST and CST nos in Bihar. Apart from this do we need to register for PT and pay PT.

    ReplyDelete
    Replies
    1. Dealers registered under the Bihar Value
      Added Tax Act, 2005 (Act 27 of 2005) or
      Dealers registered only under the Central
      Sales Tax Act, 1956 (74 of 1956)....Have to register for PT too.

      Delete
  35. please provide legal rules where it is cleared that prof. tax is deducted for a period worked not for whole year.
    eg: an employee worked for 6 months in MP then how much Prof. tax should be deducted.. ?

    ReplyDelete
    Replies
    1. Please find the details in the link provided below:-

      http://govtpressmp.nic.in/pdf/extra/2013-03-30-144.pdf

      Delete
  36. please help me to know dude date for professional tax payment in west bengal

    ReplyDelete
    Replies
    1. In respect of such employers with annual tax liability up to Rupees three thousand, the return period is quarterly. Such employers shall furnish quarterly return within 30 days of expiry of each quarter and pay tax before filing such return. Other employers having annual tax liability exceeding Rupees three thousand shall furnish quarterly returns within 30 days of expiry of each quarter and make monthly payment of tax within 21 days of the next month in respect of the first two months of each quarter.

      Delete
  37. Hi amritesh. Can u reconfirm the PR rates in Goa? U have mentioned that it is not applicable in Goa. But i came across some info that it is nil upto Rs. 15000 and R.s 200 upto 25000 and Rs. 200 above that slab.


    I also came across this Goa Tax on Profession, Trade, Callings and employment bill of 2009 which has similar information. Has this been passed?

    Has it become a Law?



    ReplyDelete
    Replies
    1. Hi,
      First of all, Thanks for pointing out the error....Yes, the law has been amended and Professional Tax is applicable. I have updated the same on the post as well....Thnks 1nc again...Tkcr...!!!!

      Delete
  38. Dear Amritesh,

    thank you for such an informative post. I had a question regarding my firm..I am a properietor firm on my name..i opened it in November 2015.. The company turnover is Nil..I have no transactions so far..no sales no purchase..
    Am I liable to pay any PT.. I have the Professional Tax number..If I am not liable to pay PT, then in what case am i liable to pay being a proprietor..Do i just need to file the PT online..whats the last date in 2016..
    A prompt reply will be highly appreciated..

    Thanks

    ReplyDelete
    Replies
    1. Sorry for replying late, I somehow missed it. Well You need to pay PT as per the rate prescribed by the respective State.

      Delete
  39. This comment has been removed by the author.

    ReplyDelete
    Replies
    1. This comment has been removed by the author.

      Delete
    2. Dear Darshana,
      Please take separate sub code for this regional branch due to this branch is located in this zone not in mumbai.

      Regards,
      Sandeep bandiwadekar

      Delete
  40. In tamil nadu what is the due date for remitting professiona tax and return filing
    please inform
    regards

    ReplyDelete
  41. sir when was change last slab in maharashtra state

    ReplyDelete
    Replies
    1. Last Year 2015-16...Few changes were made to the PT norms.

      Delete
  42. sir in Maharashtra i read no deduction upto 7500 Rs bur while filing the returns in Form III B it is showing Rs 60 tax deduction for 2500-3500 Rs salary & Rs 120 tax deduction for 3500-5000 Rs salary .please clear the confusion

    ReplyDelete
    Replies
    1. Monthly Salary/Wage earned upto Rs 7,500 is exempted from tax. So please connect with your employer, they should take care of the same.

      Delete
  43. Dear Sir

    I would like to know that if my Head office is in Navi Mumbai & branch location is at Dhule, do we need to take separate sub-code? Can we make PT payment online or need to deposit in relevant taluka office in Dhule?

    ReplyDelete
    Replies
    1. For salaries arising at Dhule, PT has to deposited at respective regional office. Since many of the states have started e-payment, you make check with their official site for the same.

      Delete
  44. sir, i just want to know that if salary done to pay to employee of Rs, 14000/-, but he joining from 21st March 16, so he liable to pay PT on salary for 11 days. pls clarify

    ReplyDelete
    Replies
    1. Look at the PT slab s/he falls under for 11 days salary. Say in 11 days salary comes to Rs 6,500 and it does not fall under the Tax Bracket, then no need to pay PT. So check the respective State's PT slab.

      Delete
  45. We are from Hyderabad, We have one branch at Madhapur and Another branch in AS Rao Nagar and Head office in Lingampally. The three places are in Hyderabad. So, do we need to take 3 separate registrations or a single registration suffice???

    ReplyDelete
    Replies
    1. In your case, as all the three places fall under the purview of AP Tax. So one registration will suffice.

      Delete
  46. Hi I have jus started working in a school as a back office administrator with a salary of 25k per month .. The authorities are deducting 10% as TDs which I am unable to understand and tht wht % of PT should I pay on the said salary .

    ReplyDelete
  47. Hi I have jus started working in a school as a back office administrator with a salary of 25k per month .. The authorities are deducting 10% as TDs which I am unable to understand and tht wht % of PT should I pay on the said salary .

    ReplyDelete
    Replies
    1. For professional tax check the PT slab to find out the actual tax you need to pay. As for the TDS being deducted, there is a provision that it can be deducted at 10%. But, You may speak to the concerned authority about the same and any excess tax paid will be refunded by the ITD.

      Delete
  48. Whether professional tax is payable monthly or yearly? & Due date of same?

    ReplyDelete
    Replies
    1. Some states levy it on monthly basis and some semi annually. As it is a state subject, they are free to decide on it.

      Delete
  49. Hi Amritesh,
    We are a charitable institution register as Trust and based at Kolkata West Bengal. Could you clarify whether we need to pay P Tax to the state government and if so will it be for individuals who are working in the office or for the institution or for both.
    Could you also clarify how much should be paid?

    ReplyDelete
    Replies
    1. Please refer to the link below, it will help you:-

      http://wbcomtax.nic.in/helpschedule.htm

      Delete
  50. Hi Amritesh,
    Will you please inform - what is the due date of payment for company pt and should we pay interest/penalty for non payment of company pt of Telangana state for example we needs to pay company pt @ 2500 pa for f.y. 2014-15, 2015-16. How much we should pay interest/penalty for the same

    ReplyDelete
    Replies
    1. It is pretty much the same as that of Andhra Pradesh. Please refer to the link below for more:-

      https://www.apct.gov.in/apportal/AllActs/APPT/APPTAct.aspx

      Delete
  51. HI,

    can anyone share us the madhya pradesh PT circular / notification for current fiscal year. need to checkc the PT SLab.

    ReplyDelete
    Replies
    1. Please refer to the link for the same.

      http://govtpressmp.nic.in/pdf/extra/2013-03-30-144.pdf

      Delete
  52. sir plz give details punjab profession tax detail

    ReplyDelete
    Replies
    1. Professional Tax is not applicable in Punjab. Incase I have any update, the same will be posted.

      Delete
  53. The Karnataka PT Slab is wrong, Please find the below correct Slab.

    Monthly Salary if 0 - 14999, the PT is 0
    Monthly Salary if 15000 & Above, the PT is 200.

    ReplyDelete
    Replies
    1. Please update this in the article.

      Delete
    2. Hey thanks a ton for pointing out the error. The same has been updated.

      Delete
  54. Dear Mr Amritesh,

    If an employer of Maharashtra employs salespersons in Punjab state (where PT is not applicable) & Tamilnadu (where PT is applicable) & (Co. not registered to any authorities/depts or not having any branches in those states) & pays remuneration to those sales persons,

    1) Whether the Co. should deduct PT of those sales persons employed in Punjab?
    2) Whether the Co. should deduct PT of those sales persons employed in Tamilnadu?
    3) If (2) yes, which state slab should we consider?
    4) If (3) is Tamilnadu, do we have to register to PT dept of Tamilnadu & Pay & file seperate returns for Tamilnadu?

    ReplyDelete
    Replies
    1. Hello,
      1.) No PT deduction should be made in respect of employees located in Punjab.
      2.) PT should be deducted as per the State guidelines applicable in Tamil Nadu.
      3.) Tamil Nadu State Slab needs to considered.
      4.) Yes

      Delete
  55. Hi
    I am interior designer proprietor of co.doing contrecting work should i pay PT for everY YEAR

    ReplyDelete
    Replies
    1. Since it is a State subject, Regulations for the PT differs from State to State. So if you share info on the same it will help. But yes, Self Employed professionals are also required to pay professional tax annually, if it is applicable in the respective State.

      Delete
  56. Hi
    I am interior designer proprietor of co.doing contrecting work should i pay PT for everY YEAR

    ReplyDelete
    Replies
    1. If your income is falling in the PT bracket and PT is levied in your State then You need to pay.

      Delete
  57. This comment has been removed by the author.

    ReplyDelete
  58. I am a Insurance agent since last 30 years,receiving agency commission on continious basis till now. But,I didnt pay PT since last 20 years.Now,my age is 70 years.Shall i need to pay PT now,from now onwards and for the previous unpaid years?

    ReplyDelete
    Replies
    1. As per my knowledge..Since You are 70 years old..You are exempted from paying Professional Tax but again it depends on the law applicable in the your respective state so to make any further observations I need info regarding the same.

      Delete
  59. Sir, We are PT/VAT/CST registered in Karnataka and our Staff PT paid/filed in Karnataka. Whereas few staff members work in other state on a project deputation for more than 12 months. Is it OK if still continue to pay/file PT in Karnataka. We are not registered for PT in other state except VAT/CST. Please Suggest. Thanks

    ReplyDelete
    Replies
    1. Since PT is State subject, so it is admissible as per the State Law of the respective State and should be deducted at the place where employee is employed.

      Delete
  60. i am providing accounting & filing of income tax returns services,from past 5 yrs, do i need to pay PT, my income is under basic limit of income tax?

    ReplyDelete
    Replies
    1. If your income falls under the PT slab and PT is levied in your State then you need to pay.

      Delete
  61. I am going to retire on superannuation in july 2016 and my gross income will be more than 180000 at the time of retirement. I am from M.P.
    Let me know , will I have to pay Rs.2500 PT or it will be recovered proportionately i.e. only Rs. 832 only.

    ReplyDelete
    Replies
    1. It may be deducted proportionately as per the slab.

      Delete
  62. Sir i am physically disabled person working in a private sector firm in Karnataka, but my employer is deducting PT tax from last 5 year as me/employer is unknown about the exempt rules. please let me know if i can get the deducted money back or file a return (previous years or current year or both). Thanks for replying

    ReplyDelete
    Replies
    1. You may apply for exemption to the Assessing Authority of the respective State. Refer to the link shared below:
      http://ctax.kar.nic.in/acts/kpt/KPT%20ACT.pdf

      Delete
  63. Dear Sir, I am a physically disabled central Govt. employee staying in Assam and paying Rs. 208 per month as professional tax. But physically disabled employee is exempted from paying the professional tax. Is there any office order about the exemption of professional tax in Assam? If so, please send me the link.

    ReplyDelete
    Replies
    1. There is no exemption order as such. However, You may consult the Assessing Authority on the same.

      Delete
  64. Hi Amritesh,

    The Tamilnadu (Chennai) PT Slab need to be corrected.

    Please find below correct PT Slab and update the same.

    Monthly Salary Professional Tax Levied (P.M)
    Up to Rs 3,500/- Nil
    Rs 3,501-Rs 5,000/- Rs 16.66(100)
    Rs 5,001-Rs 7,500/- Rs 40 (235)
    Rs 7,501-Rs 10,000/- Rs 85(510)
    Rs 10,001-Rs 12,500/- Rs 126.67(760)
    Above Rs 12,501/- Rs182.50 (1095)

    ReplyDelete
    Replies
    1. Hey,
      Thanks a ton for pointing it out...I have updated the same!!!!!!!!

      Delete
  65. Hi
    I am working in a software company in Chennai. As per T.Nadu state how much I need to pay as professional tax. My monthly income is 40k + . but within 1 year I changed two companies. Apr to Aug in 1st company and from aug29 in second employer. But 1st employer deducted 1095 in jul2015 again 2nd employer deducted 2190 from Aug month onwards. So totally I paid 3000+. How it is applicable. Pls let me know.

    ReplyDelete
  66. Hi
    I am working in a software company in Chennai. As per T.Nadu state how much I need to pay as professional tax. My monthly income is 40k + . but within 1 year I changed two companies. Apr to Aug in 1st company and from aug29 in second employer. But 1st employer deducted 1095 in jul2015 again 2nd employer deducted 2190 from Aug month onwards. So totally I paid 3000+. How it is applicable. Pls let me know.

    ReplyDelete
    Replies
    1. Hi,
      The maximum professional tax deducted in any Financial Year cannot exceed Rs 2,500/-. In your case, speak to your current employer regarding it and provide him with the document validating the same. The Employer will forward the same to the Assessing Authority and they will help you with the same.

      Coming to your 2nd concern, the Income Tax filing date has been extended till 5th August,2016. Income Tax is completely different from Professional Tax as IT is paid to the Central Govt and PT to State Govt. So you may go ahead with your Return Filing.

      Delete
  67. Hi can anyone reply to my query. Am gng to file income tax as last date is 31st of July. As I paid professional tax more than 3000. Can I get extra amount back which was deducted by employers.

    ReplyDelete
    Replies
    1. Thank you Amritesh for clarifying my concerns...

      Delete
  68. Sir,
    Our sales team work in a different states and they are operating from their home. We dont have any offices in these states. In that case PT is applied?

    ReplyDelete
  69. Hey, can anyone please tell me if partnership firms and limited liability partnership firms are liable to pay PT on 'their' own behalf? (I know that the firms pay the PT for their employees.) Thanks a lot.

    ReplyDelete
  70. Sir,
    Please let me know whether PT applicable in Jharkhand & Goa? if yes please share PT slab

    ReplyDelete
    Replies
    1. I have already shared the same above.

      Delete
  71. Sir- will PT applicable for a company having 10-20 employees in Telaganga

    ReplyDelete
  72. Hello Amritesh,
    I am a proprietor (aged 78 years) of a small business i wish to pay PT for my 3 employees for FY 15-16 but i dont have a PT Tin so will i be liable to pay PT for any previous years if i apply for it today?

    ReplyDelete
    Replies
    1. It is a state subject, few states have exempted Individuals above 65 from paying Professional Tax.

      Delete
  73. Sir
    Iam Shivaraj Karkera from Mangalore
    Good evening...Kindly send notification exemption of PT 60 years in Karnataka State (NOtification or any Govt Order)

    ReplyDelete
  74. Govt of Maharashtra has declared 60 as a Age for Senior citizens.
    What about exception in Professional tax?

    ReplyDelete
    Replies
    1. Will update as soon as I come across any notification on the same.

      Delete
  75. chattisgarh PT is exempt from 2011 onwards.Notification No.F-10/22/2011/CT/V(22) Raipur dt. 31/3/2011

    ReplyDelete
    Replies
    1. Thanks for pointing it out..Have updated the same.

      Delete
  76. Hi,
    I own a company in Madhya Pradesh and it was opened in June. We started paying salary from June (on every month's 30th we release payment). There are few questions related to Professional Tax

    1. We have paid for April/May/June in lump-sump as per CAs suggestion in hurry. I just want to know we had company established in June why I paid for April/May? I should have paid for June only.

    2. Though from July we are depositing professional tax regularly but forgot to deduct professional tax form employees salary, can we deduct july/august professional from their salary now?

    Thanks in advance.

    Ricky

    ReplyDelete
    Replies
    1. Yes, You should pay PT from June and you may pay the due PT after deducting the same (Penalty may be applicable).

      Delete
  77. Hello Amritesh,
    My Salary is 14k and i also get some field visit charges and incentives. It goes total upto 19-20k per month. So, question is should i pay PT also. My job is in Madhya Pradesh.

    ReplyDelete
  78. Professional tax is more in Maharashtra than other states in India. What is reason ?

    ReplyDelete
  79. At hyderabad In CTC consideration one of the employee CTC is 15100/- per month , after deducting PF 1812 (Both share) net take home 13288/- is it applicable .. PT
    Quotation is CTC 15100/-
    Take home is 13288/-

    ReplyDelete
  80. If a employee joins in the month of July with a monthly salary of 20,000/- (He has not paid PT in the 2016-17.) Will it suffice if every month Rs. 200/- and Rs. 300/- is deducted (i.e 1900/- PT is deducted and paid to the State Govt of Maharashtra. His earnings for the year from our company is 1,80,000/- pls advice
    anandburli@gmail.com

    ReplyDelete