Employer Registration Obligation

• BPO units must obtain a Professional Tax (PT) registration from the respective state authority.
  
• Registration is mandatory where the unit employs salaried individuals.
  
• It should be completed within the timelines prescribed by local laws.
  
• Each branch or location may require a separate PT registration.
  

Employee Deduction Responsibility

• BPO employers must deduct PT from employees’ salaries based on state-prescribed slabs.
  
• The deduction must be done every month where applicable.
  
• The amount deducted depends on the employee’s monthly salary.
  
• A record of each deduction must be maintained accurately.
  

Timely Payment and Remittance

• The deducted PT must be remitted to the government within the due date.
  
• Late payments attract penalties and interest under state rules.
  
• Payments must be supported by valid challans or transaction references.
  
• Remittance schedules can be monthly, quarterly, or annually, depending on the state.
  

Return Filing and Documentation

• BPO units must file periodic PT returns with the appropriate tax authority.
  
• Returns include salary details and PT amounts paid for all employees.
  
• Filing deadlines and frequency vary across different states.
  
• Supporting documents must be retained for verification or audit.
  

Compliance During Audits and Expansion

• BPO units are subject to inspection and verification by PT officers.
  
• Compliance is required even during periods of reduced staffing or remote work.
  
• PT registration must be updated when opening new offices or locations.
  
• Non-compliance may lead to penalties, disallowances, or registration issues.