This report is on profession tax in various Indian states.

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SNAPS ON STATE WISE PROFESSION TAX
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06.09.2012
RE: STATE WISE INFORMATION ON PROFESSION TAX
Notes:
1. The note herein provided on the state wise profession tax is for discussion purpose. The same
has been prepared solely for the information and it shall not be used for any other purpose.
2. In case, if you require any explanation or elucidation in respect of any matter please feel free to
contact us.
We have produced here pointers on the regulations related to the Profession Tax (PT) in various
states of the India. Primarily we have covered the slabs, due dates of returns to be filed and payments
to be made to the respective department, across various states of the India.
A. STATES WHERE PROFESSION TAX IS APPLICABLE:
I. ANDHRA PRADESH:
1.1 Slabs:
No. Amount of Salary and Wages (Monthly) Tax to be Imposed (Monthly)
1. Up to Rs. 5,000 NIL
2. From Rs. 5,000 to 6,000 Rs. 60 Per Month
3. From Rs. 6,001 to Rs. 10,000 Rs. 80 Per Month
4. From Rs. 10,001 to Rs.15,000 Rs. 100 Per Month
5. From Rs.15,001 to Rs. 20,000 Rs. 150 Per Month
6. More than Rs. 20,000 Rs. 200 Per Month
1.2 Due Date for Payment of Tax: The payment of PT shall be made on or before 10th day of
month, for the tax deducted in preceding month.
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1.3 Due Date for Filing Return: The Companies shall file return stating the details of PT
deducted, on or before 10th day of month for the tax deducted in preceding month.
1.4 Form for Return: The return shall be filed in Form V.
1.5 Definition of Salary: According to Profession Tax Act, in Andhra Pradesh, Salary includes
pay, or wages, dearness allowances and all other remuneration received by any assessee on
regular basis, whether payable in cash or kind and also includes requisitions and profits in
lieu of salary as defined in section 17 of the Income-tax Act, 1961, but does not include
bonus in any form and on any account or gratuity;
1.6 Latest amendment in the state came on 17th August, 2011 stating due dates for payment of tax
and filing of returns.
II. ASSAM:
2.1 Slabs:
No. Amount of Salary and Wages (Monthly) Tax to be Imposed (Monthly)
1. Up to Rs. 3,499 NIL
2. From Rs. 3,500 to Rs. 4,999 Rs. 30 Per Month
3. From Rs. 5,000 to Rs. 6,999 Rs. 75 Per Month
4. From Rs. 7,000 to Rs.8,999 Rs. 110 Per Month
5. From Rs. 9,000 and above Rs. 208 Per Month
2.2 Due date for Payment: The payment of tax shall be made on or before 30th September of
each year.
2.3 Due date for Filing of Return: Return shall be filed on or before the last day of the month in
respect of the tax deducted in the preceding month.
2.4 Form for Return: The return shall be filed in From III.
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2.5 Definition of Salary: According to Profession Tax Act in Assam, Salary includes pay,
dearness allowance and all other remunerations received by any person on regular basis,
whether payable in cash or in kind and also includes perquisites and profits in lieu of salary,
as defined in section 17 of the Income Tax Act, 1961
2.6 Returns can be filed quarterly, half yearly or annually also, subject to prior permission and
certain terms and conditions.
2.7 Latest Amendment was introduced vide notification number No.LGL.55/2005/30 dated
07.02.2009.
III. BIHAR:
3.1 Slabs:
No. Amount of Annual Salary and Wages Tax to be Imposed (Yearly)
1. Up to Rs. 2,99,999 NIL
2. From Rs. 3,00,000 to Rs. 5,00,000 Rs. 1000 Per Year
3. From Rs. 5,00,001 to Rs. 10,00,000 Rs. 2,000 Per Year
4. Rs. 10,00,001 and above Rs. 2,500 Per Year
3.2 Due date for Payment: Payment of the PT shall be made on or before 15th day of November
each year.
3.3 Due date for Filing of Return: Return shall be filed by the Company, on or before the last day
of the November each year
3.4 Form for Return: The return shall be filed in Form PT-VIII.
3.5 Definition of Salary: According to Profession Tax Act in Bihar, Salary includes pay or
wages, dearness allowance and all other remunerations received by any person on regular
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basis, whether payable in cash or in kind and also includes perquisites and profits in lieu of
salary as defined in Section 17 of the Income Tax Act, 1961.
3.6 Profession Tax in Bihar came in to effect vide Notification dated 27.05.2011.
IV. GUJRAT:
4.1 Slabs:
No. Amount of Salary and Wages (Monthly) Tax to be Imposed (Monthly)
1. Up to Rs. 2,999.99 NIL
2. From Rs. 3,000to Rs. 5,999.99 Rs. 20 Per Month
3. From Rs. 6,000 to Rs. 8,999.99 Rs. 80 Per Month
4. From Rs. 9,000 to Rs. 11,999.99 Rs. 150 Per Month
5. From Rs. 12,000 and above Rs. 200 Per Month
4.2 Due date for Payment: Payment of the PT shall be made on or before 15th day of the month
for the tax deducted in the preceding month.
4.3 Due date for Filing of Return: Employer shall file return on or before 15th day of the month,
for the tax deducted in the preceding month.
4.4 Form for Return: The return shall be filed in Form 5.
4.5 Definition of Salary: According to Profession Tax Act in Gujrat, Salary includes pay or
wages, dearness allowance and all other remunerations received by any person on regular
basis, whether payable in cash or kind, and also includes perquisites, and profits in lieu of
salary, as defined in section 17 of the Income-tax, Act, 1961, (43 of 1961) [but does not
include any form of bonus or gratuity]
4.6 Latest Amendment as to PT in Gujrat introduced vide Notification Number (GHN-11) PFT-
2008-S.3 (2) (4) TH, dated 01.04.2008.
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V. ARUNACHAL PRADESH:
5.1 Government has not notified any rules and regulations for Profession Tax but at the same
time some corporate are following rules and regulations as prescribed in Assam.
VI. KARNATAKA:
6.1 Slabs:
No. Amount of Salary and Wages (Monthly) Tax to be Imposed (Monthly)
1. Up to 9,999 NIL
2. From 10,000 to Rs. 15,000 Rs. 150 Per Month
3. More than Rs. 15,000 Rs. 200 Per Month
6.2 Due date for Payment: Payment should be made within 20 days of expiry of month for the tax
deducted in preceding month. The said payment should be made together with filing monthly
return in Form 5.
6.3 Due date for Filing of Return: Return shall be filed annually within 60 days of the expiry of
the year
6.4 Form for Return: Form 5A for Annual Return
6.5 Definition of Salary: According to Profession Tax Act in Karnataka, includes pay or wage,
dearness allowance and all other remunerations received or receivable by any person
including any amount received by way of arrears of salary or bonus by whatever name called
whether payable in cash or kind and also includes perquisites and profits in lieu of salary as
defined in section 17 of the Income Tax Act, 1961.
6.6 In Karnataka specified class of employers, as notified can take advantage of e-filing.
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6.7 Latest amendments introduced vide Notification Number PT.CR – 01/11-12, dated
15.04.2011.
VII. KERELA
7.1 Slabs:
No. Amount of Salary and Wages (Half Yearly) Tax to be Imposed (Half Yearly)
1. Up to Rs. 11,999 NIL
2. From Rs. 12,000 to Rs. 17,999 Rs. 120
3. From Rs. 18,000 to Rs. 29,999 Rs. 180
4. From Rs. 30,000 to Rs. 44,999 Rs. 300
5. From Rs. 50,000 to Rs. 59,999 Rs. 450
6. From Rs. 60,000 to Rs. 74,999 Rs. 600
7. From Rs. 75,000 to Rs. 99,999 Rs. 750
8. From Rs. 1,000,00 to Rs. 1,24,999 Rs. 1,000
9. More than Rs. 1,25,000 Rs. 1,250
7.2 Every employer in Kerala is required to pay PT of their employees and his establishment to
the Panchayat, Municipalities or Corporation. PT in Panchayat is governed by Kerala
Panchayat Raj (Professional Tax) Rules, 1996 and PT in municipality and corporation is
governed by Kerala Municipalities (Professional Tax) Rules, 2005.
7.3 Due date for Payment: For the first half of April to September the tax is to be paid on or
before 31st August and for the second half of October to March the tax payment should be
made on or before 28th February.
7.4 Government may insist for Revenue Recovery for imposed tax and expenses of. In case
revenue recovery is not possible.
7.5 Profession Tax is always payable in advance.
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VIII. MADHYA PRADESH:
8.1 Slabs:
No. Amount of Salary and Wages (Annually) Tax to be Imposed (Monthly)
1. Up to Rs. 1,50,000 NIL
2. From Rs. 1,50,001 to Rs. 1,79,999 Rs. 125 Per Month (Rs. 1,500
yearly)
3. Rs. 1,80,000 or more Rs. 208 for 11 months and Rs.
212 for 12th Month. ((Rs. 2,500
yearly)
8.2 Due Date for Payment: Payment of PT shall be made by treasury challan, within 10 (ten)
days of the end of the month for which the deduction has been made.
8.3 Due Date of Return: Return stating PT deducted and other prescribed details shall be filed
quarterly, on or before the fifteenth day of the month following the quarter.
8.4 Form for Return: Form 7
8.5 Definition of Salary: According to Profession Tax Act in Madhya Pradesh, Salary includes
pay, dearness allowance and all other remunerations including allowances received by any
person on a regular basis whether payable in cash or kind and also includes perquisites and
profits in lieu of salary as defined in Section 17 of the Income Tax Act, 1961 (No. 43 of
1961) but does not include bonus in any form and on any account, gratuity and pension].
8.6 Registers containing salaries/ wages paid and tax deducted, should be maintained by the
employer.
8.7 Latest Amendment as to the PT in Madhya Pradesh notified vide Notification Number 15 of
2012 dated 31.03.2012.
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IX. MAHARSHTRA:
9.1 Slabs:
No. Amount of Salary and Wages (Monthly) Tax to be Imposed
1. Up to Rs. 5,000 NIL
2. From Rs. 5,001 to Rs. 10,000 Rs. 175 Per Month
3. From Rs. 10,000 Rs. 200 Per Month and Rs. 300
for the month of February.
9.2 Due Date for Payment: Payment of PT shall be made in following manner.
a) In case of tax liability of less than Rs. 5,000 the payment shall be made annually, on or
before 31st March, of the year for tax deducted, in respect of the twelve months
comprising of the month of March of the immediately preceding year and the eleven
months from April to February of the year to which the return and payment relates.
b) In case when tax liability is more than Rs. 5,000 but less than Rs. 20,000, the payment
shall be made quarterly, on or before the last day of the quarter, for the PT deducted in
respect of the three months immediately preceding that last month of the quarter.
c) In case when tax liability is more than Rs. 20,000, the payment shall be made monthly, on
or before the last day of the month, for the PT deducted in respect of the month
immediately preceding the month.
Further it is to be noted that payment of the PT shall be made before uploading the e-return on the
website of Sales Tax Department.
9.3 Due Date of Return: PT return shall be filed as per due dates mentioned above in point 9.2. In
other words due dates of payment and due dates of return go hand in hand. Department
notified conditions vide Notification Number No.PFT – 1011/ CR11/ Taxation – 3, dated
31.01.2011 that payment of the PT shall be made before uploading the e-return.
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9.4 Form for Return: The return shall be filed in Form IIIB.
9.5 Definition of Salary: According to Profession Tax Act in Maharashtra, Salary includes pay or
wages, dearness allowance and all other remunerations received by any person on regular
basis, whether payable in cash or kind, and also includes perquisites and profits in lieu of
salary, as defined in section 17 of the Income-tax Act, 1961, but does not include bonus in
any form, and on any account or gratuity.
9.6 Latest amendment notified via Notification Number No.PFT – 1011/ CR11/ Taxation – 3,
dated 31.01.2011.
X. MANIPUR:
10.1 Slabs:
No. Amount of Salary and Wages (Yearly) Tax to be Imposed (yearly basis)
1. Up to Rs. 15,000 NIL
2. From Rs. 15,001 to Rs. 20,000 Rs. 300
3. From Rs. 20,001 to Rs.30,000 Rs. 450
4. From Rs. 30,001 to Rs. 40,000 Rs. 600
5. From Rs. 40,001 to Rs. 50,000 Rs. 750
6. From Rs. 50,001 to Rs. 60,000 Rs. 900
7. From Rs. 60,001 to Rs. 75,000 Rs. 1,100
8. From Rs. 75,001 to Rs. 1,00,000 Rs. 1,600
9. From Rs. 1,00,001 to Rs. Rs. 1,25,000 Rs. 2,200
10. More than Rs. 1,25,001 Rs. 2,500
10.2 Due Date for Payment: Payment shall be made within 20 days of the succeeding month for
the tax collected in preceding month and in case of annual payment within 20 days of the
year end.
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10.3 Due Date of Return: Return stating PT deducted and other prescribed details shall be filed
annually on or before 20th April.
10.4 Form for Return: Form I
10.5 Definition of Total Gross Income: It Means aggregate of income derived from salary or
wages earned by an employee in respect of his employment, but shall not include overtime
wages, pensions, local allowances, sumptuary allowances, medical allowances house rent
allowances conveyance, travelling or such other allowances of compensatory nature as may
be specified by the State Government by notification in the official Gazette.
XI. MEGALAYA:
11.1 Slabs:
No. Amount of Gross Total Income (Annually) Tax Imposed (Annually)
1. Up to Rs. 50,000 NIL
2. From Rs. 50,001to Rs. 75,000 Rs. 200
3. From Rs. 75,001 to Rs. 1,00,000 Rs. 300
4. From Rs. 1,00,001 to Rs. 1,50,000 Rs. 500
5. From Rs. 1,50,0001 to Rs. 2,00,000 Rs. 750
6. From Rs. 2,00,001 to Rs. 2,50,000 Rs. 1,000
7. From Rs. 2,50,001 to Rs. 3,00,000 Rs. 1,250
8. From Rs. 3,00,001 to Rs. 3,50,000 Rs. 1,500
9. From Rs. 3,50,001 to Rs. 4,00,000 Rs. 1,800
10. From Rs. 4,00,001 to Rs. 4,50,000 Rs. 2,100
11. From Rs. 4,50,001 to Rs. 5,00,000 Rs. 2,400
12. More than Rs. 5,00,001 Rs. 2,500
11.2 Meghalaya Government has prescribed above said slabs in April, 2012 only vide Notification
Number No. ERTS (T) 24/91/Pt/247, dated 17.04.2012.
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11.3 Apart from above slabs nothing has been prescribed by the government as on the date. Some
corporate follows due dates as prescribed in Assam for convenience.
XII. NAGALAND:
12.1 Slabs:
No. Amount of Salary and Wages (Monthly) Tax to be Imposed (Monthly)
1. Up to 3,999 NIL
2. From Rs. 4,000 to Rs. 4,999 Rs. 35 Per Month
3. From Rs. 5,000 to Rs. 6,999 Rs. 75 Per Month
4. From Rs. 7,000 to Rs. 8,999 Rs. 110 Per Month
5. From Rs. 9,000 to Rs. 11,999 Rs. 180 Per Month
6. Rs. 12,000 and More Rs. 208 Per Month
12.2 Due date for Payment: The payment of the PT deducted shall be made, within one month
from the date of deduction.
12.3 Due date for Filing of Return: Return of the PT shall be filed annually on or before 31st
October of each year.
12.4 Definition of Salary: According to Profession Tax Act in Nagaland, Salary includes pay,
dearness allowance and all other remunerations received by any person on regular basis,
whether payable in cash or in kind, and also includes perquisites and profits in lieu of salary,
as defined in section 17 of the Income Tax Act, 1961
12.5 Latest amendment was notified vide Ordinance Number 1 of 2011, dated 23.o1.2012.
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XIII. ORISSA:
13.1 Slabs:
No. Amount of Salary and Wages (Annual) Tax to be Imposed (Monthly)
1. Up to 1,60,000 NIL
2. From Rs. 1,60,001 to Rs. 3,00,000 Rs. 125 Per Month
3. More than Rs. 3,00,000 Rs. 200 Per Month for 11 months
and Rs. 300 for last month.
13.2 Due Date for Payment of Tax: The payment of PT shall be made by the last day of the month
for the tax deducted in the preceding month.
13.3 Due Date of Return: Return shall be filed monthly by the last day of the month for the tax
deducted in the preceding month.
13.4 Form for Return: The return shall be filed in Form V.
13.5 Definition of Salary: According to Profession Tax Act in Orissa, Salary includes pay or
wages, dearness allowance and all other remunerations received by any person on regular
basis, whether payable in cash or in kind, and also includes perquisites and profits in lieu of
salary as defined in section 17 of the Income Tax Act, 1961.
13.6 Return for PT can also be filed quarterly/ yearly, subject to permission of the commissioner
and with compliance of other terms and conditions.
13.7 Latest amendment notified vide Notification Number S.R.O No. 318/ 2010, dated
21.07.2010.
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XIV. SIKKIM:
14.1 Slabs:
No. Amount of Salary and Wages (Monthly) Tax to be Imposed (Monthly)
1. Up to 20,000 NIL
2. From Rs. 20,001 to 30,000 Rs. 125 Per Month
3. From Rs. 30,001 to Rs. 40,000 Rs. 150 Per Month
4. Rs. 40,001 or More Rs. 200 Per Month
14.2 Due Date for Payment of Tax: Payment of PT shall be made within 15 days from the end of
the month, for the tax deducted in the preceding month.
14.3 Due Date of Return: Return shall be filed quarterly or before the end of the month following
the end of the quarter.
14.4 Form for Return: The return shall be filed in Form 5.
14.5 Definition of Salary: According to Profession Tax Act in Sikkim, Salary includes pay,
dearness allowance and all other remunerations received by any person on regular basis,
whether payable in cash or in kind, and also includes perquisites, and profits in lieu of salary
but does not include any form of bonus of gratuity.
14.6 Registers containing salaries/ wages paid and tax deducted, to be maintained by the
employer. Recent Amendment notified vide Notification No. 107/CT/2009, dated
15.07.2009.
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XV. TAMILNADU:
15.1 Slabs:
No. Amount of Salary and Wages (Six Monthly) Tax Imposed (Six Monthly)
1. Up to 21,000 NIL
2. From Rs. 21,001 to 30,000 Rs. 100 Per Month
3. From Rs. 30,001 to Rs. 45,000 Rs. 235 Per Month
4. From 45,001 to Rs. 60,000 Rs. 510 Per Month
5. From 60,001 to Rs. 75,000 Rs. 760 Per Month
6. More than Rs. 75,000 Rs. 1,095 Per Month
15.2 Due Date for Payment of Tax: PT shall be paid on 15th of September and 15th of March every
year.
15.3 Due Date of Return: The return shall be filed on 15th of September and 15th of March every
year.
15.4 Form for Return: The return shall be filed in Form 2.
15.5 Definition of Salary: According to Profession Tax Act in Tamilnadu, Salary includes pay or
wage, dearness allowance and all other remuneration received by any person on regular basis,
whether payable in cash or in kind, and also includes perquisites and profits in lieu of salary
as defined in section 17 of the Income Tax Act, 1961 but does not include bonus in any form
or gratuity.
XVI. TRIPURA:
16.1 Slabs:
No. Amount of Salary and Wages (Monthly) Tax to be Imposed (Monthly)
1. Up to 5,000 NIL
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2. From Rs. 5,001 to Rs. 7,000 Rs. 65 Per Month
3. From Rs. 7,001 to Rs. 9,000 Rs. 100 Per Month
4. From Rs. 9,001 to Rs. Rs. 12,000 Rs. 120 Per Month
5. From Rs. 12,001 to Rs. 15,000 Rs. 160 Per Month
6. From Rs. 15,001 to Rs. 18,000 Rs. 195 Per Month
7. More than Rs. 18,000 Rs. 208 Per Month
16.2 Due Date for Payment of Tax: Payment of PT shall be made by 30th September for each
financial year by enrolled person, subject to other terms.
16.3 Definition of Salary: According to Profession Tax Act in Tripura, Salary includes pay,
dearness allowance and all other remunerations received by any person on regular basis,
whether payable in cash or in kind, and also includes perquisites and profits in lieu of salary ,
as defined in section 17 of the Income-tax Act, 1961 (43 of 1961)
16.4 Latest amendment notified vide Notification Number F.II-I(7)-TAX/99 (PART), dated
09.10.2009.
XVII. WEST BENGAL:
17.1 Slabs:
No. Amount of Salary and Wages (Monthly) Tax to be Imposed (Monthly)
1. Up to 5,000 NIL
2. From Rs. 5,001 to Rs. 6,000 Rs. 40 Per Month
3. From Rs. 6,001 to Rs. 7,000 Rs. 45 Per Month
4. From Rs. 7,001 to Rs. 8,000 Rs. 50 Per Month
5. From Rs. 8,001 to Rs. 9,000 Rs. 90 Per Month
6. From Rs. 9,001 to Rs. 15,000 Rs. 110 Per Month
7. From Rs. 15,001 to Rs. 25,000 Rs. 130 Per Month
8. From Rs. 25,001 to Rs. 40,000 Rs. 150 Per Month
9. More than Rs. 40,000 Rs. 200 Per Month
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17.2 Due Date for Payment of Tax: For first two months of each quarter, payment of PT should be
made within 21 days of the following month for the each month. For third month payment
should be made before filing the quarterly return.
17.3 Due Date of Return: Return shall be filed quarterly, within one month of expiry of each
quarter.
17.4 Form for Return: Form III
17.5 Definition of Salary: According to Profession Tax Act in West Bengal, Salary includes pay,
dearness allowance and all other remunerations received by any person on regular basis,
whether payable in cash or in kind, and also includes perquisites, and profits in lieu of salary,
as defined in section 17 of the Income tax Act, 1961 (43 of 1961).
17.8 Latest changes introduced vide Notification Number 938-F.T. dated 21.06.2010.
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B. STATES WHERE PROFESSION TAX IS NOT APPLICABLE:
I. Chhattisgarh: PT has been Abolished vide Notification Number F-10/ 22/ 2011/ CT/ V (22),
dated 31.03.2011.
II. Goa
III. Haryana
IV. Himachal Pradesh
V. Jammu & Kashmir
VI. Jharkhand
VII. Mizoram
VIII. Punjab
IX. Rajasthan
X. Uttaranchal
XI. Uttarpradesh
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