Visit the Official State Professional Tax Portal Go to the commercial tax department or municipal corporation portal of the concerned state. Each state has its dedicated website for professional tax services. Use the portal through which your original PTRC (employer)...
Fixed Monetary Penalty Employers who fail to deduct professional tax from employee salaries are liable to pay a fixed penalty. The amount varies by state and is generally in the range of ₹1,000 to ₹5,000. The penalty is imposed per instance or per month of...
Registration Under the Professional Tax Act An employer must obtain a Professional Tax Registration Certificate (PTRC) from the concerned state authority. Registration should be done within 30 days of employing staff liable for professional tax. Separate registrations...
Check State-Specific Revision Rules Each state has its provisions regarding the revision of professional tax returns. Not all states permit revision of returns once filed; some allow it within a limited timeframe. Before proceeding, confirm whether your state permits...
Online Payment via State Tax Portal Most states in India allow professional tax payment through their official commercial tax or municipal portals. Payments can be made using net banking, debit cards, credit cards, UPI, or a challan generation for bank submission. The...
Determine Eligibility for Cancellation Professional tax registration can be cancelled if the business is closed or the individual discontinues their profession. Cancellation may also be applicable if there are no employees in the case of an employer (PTRC holder)....
State-Specific Slab-Based Structure Professional tax rates for self-employed individuals are not uniform across India. Each state prescribes its slab rates based on annual income or turnover. The amount payable generally ranges from ₹1,000 to ₹2,500 per year....
Determine Liability Based on State Rules Self-employed individuals and professionals such as doctors, lawyers, architects, and consultants are liable to pay professional tax. Liability is based on annual gross income or turnover as per the slab rates prescribed by the...
Income-Based Exemption Limits Most states provide full exemption from professional tax for individuals earning below a specific income threshold. This threshold varies from ₹7,500 to ₹15,000 per month depending on the state. For example, in Maharashtra, those earning...
Levy of Penalty A fixed penalty is imposed for failing to file professional tax returns on time. The amount varies by state, typically ranging from ₹300 to ₹1,000 per return. Penalty continues to increase with the duration of the delay. In some cases, additional daily...