Professional Tax Returns



What is Professional Tax ?

Profession tax is the tax levied and collected by the state governments in India. It is a direct tax. A person earning an income from salary or anyone practicing a profession such as chartered accountant, company secretary, lawyer, doctor etc. are required to pay this professional tax. Different states have different rates and methods of collection. Let Apoyo take care in helping you file your Professional Tax returns on time. In India, profession tax is imposed every month.

F.A.Q

A person earning an income from salary or anyone practicing a profession such as chartered accountant, company secretary, lawyer, doctor etc. are required to pay this professional tax.
Professional Tax is a tax levied on the income earned by salaried employees and professionals, including chartered accountants, doctors and lawyers, etc. to the state government.
No, it depends on state to state.
As of now the states which impose PT are as follows:
     • Punjab
     • Uttar Pradesh
     • Karnataka
     • Bihar
     • West Bengal
     • Andhra Pradesh
     • Telangana
     • Maharashtra
     • Tamil Nadu
     • Gujarat
     • Assam
     • Kerala
     • Meghalaya
     • Odisha
     • Tripura
     • Madhya Pradesh
     • Jharkhand and
     • Sikkim
     a. Senior Citizens who have completed 65 years of age.
     b. Parent of a mentally challenged child
     c. Persons or parents of children suffering from physical disability
     d. Badli workers in the textile industry
     e. Physically handicapped persons with 40% or more disability
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.

The different slab rates for different states is as under:

Maharashtra:

Monthly salary Tax
Upto 7,500 for men Nil
Upto 10,000 for women Nil
7,500 to 10,000 175
10,000 and above 200 (and 300 for February)

Karnataka:

Monthly salary Tax
Upto 15,000 Nil
More than 15,000 200

West Bengal:

Monthly salary Tax
Upto 8,500 Nil
8,501 to 10,000 90
10,001 to 15,000 110
15,001 to 25,000 130
25,001 to 40,000 150
More than 40,000 200

Madhya Pradesh:

Monthly salary Tax
Upto 1,50,000 Nil
1,50,000 to 1,80,000 125
More than 1,80,000 212

Tamil Nadu:

Monthly salary Tax
Upto 21,000 Nil
21,001 to 30,000 100
30,001 to 40,000 235
40,001 to 60,000 510
60,001 to 75,000 760
More than 75,000 1095

Andhra Pradesh:

Monthly salary Tax
Upto 15,000 Nil
15,001 to 20,000 150
More than 20,000 200

Gujarat:

Monthly salary Tax
Upto 5,999 Nil
6,000 to 8,999 80
9,000 to 11,999 150
More than 12,000 200

Odisha:

Monthly salary Tax
Upto 5,000 Nil
5,001 to 6,000 30
6,001 to 8,000 50
8,001 to 10,000 75
10,001 to 15,000 100
15,001 to 20,000 150
More than 20,000 200
If you belong to the service category, it is mandatory to pay professional tax.
The following is the list of exemptions from Professional Tax in Maharashtra:
     • Persons on establishment of defence ordnance factories.
     • Badli workers in textile industry.
     • Members of army, air force, navy and related auxiliary forces or reservists.
     • Persons with permanent physical disability including blindness.
     • Women exclusively engaged as agents under MPKBY scheme of directorate of small savings.
     • Persons who have completed the age of 65 years.
     • Parents or guardian of any person suffering from a physical disability or mental retardation.
Yes, professional tax does not apply to employees working in Union Territories.
The maximum amount of professional tax levied is Rs. 2,500.
Yes, the same is allowed as deduction from the salary.
Every employer who deducts and pays professional tax on behalf of his or her employees is handed a registration certificate. Every Individual liable to pay professional tax besides those whose professional tax is paid to the State Government by their employer, receives an enrolment certificate.