Hello Auditor

What is the documentary proof of PT deduction for employees?

Salary Payslip or Salary Statement

  • Payslips issued to employees reflect monthly deductions.
  • The slip must clearly show the Professional Tax amount deducted.
  • It serves as direct proof that the employer has deducted PT.
  • Monthly payslips can be consolidated to track annual PT deductions.

PT Challan or Acknowledgement Receipt

  • Employers deposit PT using government-specified challans.
  • These challans mention the employee headcount and deduction amount.
  • Employees can request a copy or reference of the challan from the employer.
  • The receipt confirms that deducted amounts have been remitted.

Form 16 or Annual Tax Certificate

  • Some employers include PT details in Form 16.
  • It summarizes all tax deductions including Professional Tax.
  • It acts as an annual certification of deductions made during the financial year.
  • Useful for income tax and employment verification purposes.

PT Return Filing Acknowledgment (by Employer)

  • Employers are required to file PT returns periodically.
  • The return filing includes employee details and PT paid.
  • Acknowledgments or filing confirmations can be shared with employees on request.
  • These confirm the legal filing of the deducted amounts.

Employer’s Declaration or Certificate

  • Employers may issue a written certificate of PT deduction.
  • It includes details such as month, employee ID, and PT amount.
  • Useful when other documents are not immediately available.
  • Helps in verification during audits or official verifications.

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