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 concerned state.
  
• Each state has different thresholds and exemptions, so the professional must check the local laws.
  
• Payment is required only in states that have enacted professional tax laws.
  
• Registration and payment are done under the Professional Tax Enrollment Certificate (PTEC).
  

Register for Professional Tax Enrollment Certificate (PTEC)

• Visit the official website of the state commercial tax or municipal department.
  
• Register online by filling in personal, address, and profession-related details.
  
• Upload identity proof, address proof, and proof of professional qualification or license.
  
• On approval, a PTEC number is issued for tax payment purposes.
  
• Registration is usually mandatory within 30 days of starting the profession.
  

Calculate Tax Based on Slab Rates

• Identify your income category and corresponding tax liability using the state’s prescribed slabs.
  
• Most states charge an annual tax up to ₹2,500, depending on income or turnover.
  
• If your income falls below the exempt limit, no tax is payable.
  
• Ensure accurate income declaration to avoid future scrutiny or penalties.
  
• Use available calculators or tax charts from the state authority’s portal for accuracy.
  

Make Online Payment Through the State Portal

• Log in to the state portal using your PTEC number and credentials.
  
• Choose the relevant assessment year and payment type.
  
• Enter the tax amount and proceed to pay via net banking, UPI, or debit card.
  
• On successful payment, download the payment receipt and save it for your records.
  
• Ensure payment is made before the due date, usually by 30th June each year.
  

File Annual Returns If Required

• Some states may require self-employed professionals to file annual returns after tax payment.
  
• Returns typically include income details, tax paid, and supporting payment documents.
  
• Filing is usually done through the same portal used for payment.
  
• Maintain proof of return filing and receipts for compliance and renewals.
  
• Late filing may attract penalties and interest as per state laws.