Employee Salary and Deduction Records

• Maintain monthly records of employee names, designations, and gross salaries.
  
• Record the professional tax amount deducted from each employee’s salary.
  
• Retain pay slips or salary registers showing tax deduction entries.
  
• Keep documentation of exempted employees, along with justification.
  
• This data must align with the figures reported in returns and challans.
  

Tax Payment Challans and Receipts

• Preserve all payment challans, online receipts, and bank payment slips.
  
• Ensure that each payment is clearly tagged to the correct tax period and registration number.
  
• Maintain acknowledgment copies of successful payments from the state portal.
  
• Store both digital and physical copies for recordkeeping and audits.
  
• Payments must match with returns filed and deduction entries.
  

Professional Tax Returns Filed

• Keep a copy of all monthly, quarterly, or annual returns submitted.
  
• Include returns for both PTRC (employer) and PTEC (self-employed), if applicable.
  
• Retain filing acknowledgment numbers, timestamps, and summaries of return contents.
  
• Ensure returns include an employee-wise breakup of salary and tax deducted.
  
• Reconcile filed returns with actual payment and deduction data.
  

Registration and Compliance Certificates

• Store original and updated Professional Tax Registration Certificates (PTRC/PTEC).
  
• Keep any modification orders, branch-wise certificates, or record transfer approvals.
  
• Retain any notices or correspondence issued by the professional tax department.
  
• Preserve copies of clearance certificates, if issued after cancellation or surrender.
  
• These documents serve as proof of compliance in case of inspections or audits.
  

Exemption and Supporting Documents

• Keep documents supporting exemption claims, such as:
  
  • Disability certificates.
    
  • Age proof for senior citizens.
    
  • Proof of income below the threshold.
    
  • Service records for armed forces or exempt categories.
    
• Maintain declarations and verification letters where required by state authorities.
  
• These records help defend against misclassification during official scrutiny.