No Automatic Relief from PT Compliance Suspension of business operations does not automatically exempt an employer or proprietor from their Professional Tax (PT) obligations. Unless the PT registration (PTRC/PTEC) is formally surrendered or canceled, the entity...
Applicability Based on Employment in India Professional Tax (PT) is a state-level tax levied on income earned by individuals for services rendered within the state. Foreign employees working in India and drawing a salary from an Indian entity are liable to pay PT,...
Mandatory Recordkeeping for Verification Businesses registered under Professional Tax (PT) are required to maintain a clear and verifiable audit trail of all PT-related transactions. This includes proper documentation of salary payments, deductions, tax payments,...
Transfer or Amendment of PT Registration When two or more businesses merge, the Professional Tax Registration Certificate (PTRC) and Professional Tax Enrollment Certificate (PTEC) of the merging entities must be either: Transferred to the surviving entity, or...
State-Specific Renewal Requirements The requirement and timeline for renewing PT registration vary from state to state, as PT is governed by individual state laws. Some states mandate annual renewal, while others issue lifetime registration certificates that do not...
Login to the Respective State PT Portal Visit the official Professional Tax or Commercial Tax portal of the state where you are registered. Log in using your PTRC (for employers) or PTEC (for self-employed) credentials. Enter your user ID, password, and security code...
Mandatory Cancellation of PT Registration Upon closure of a business, it is mandatory to cancel the PT Registration Certificate (PTRC or PTEC) with the respective state authority. The employer or proprietor must submit a cancellation application online or offline,...
Registration Requirement Based on Business Structure E-commerce sellers operating as proprietorships, partnerships, LLPs, or companies are liable to obtain PT registration under: PTEC (Professional Tax Enrollment Certificate) for the business owner or self-employed...
Eligibility for Rectification PT return rectification is permitted when there are errors or omissions in the originally filed return. Common reasons include wrong salary figures, incorrect employee classification, incorrect deduction amounts, or clerical mistakes....
Mandatory PT Registration Before Payment Unregistered firms are not permitted to make professional tax payments unless they first obtain registration under the applicable state's PT Act. The firm must apply for a: Professional Tax Registration Certificate (PTRC) if it...