Understand When Transfer is Required

• Transfer of professional tax records may be needed when a:
  
  • Business shifts from one jurisdiction to another within the same state.
    
  • The company merges, demerges, or restructures its branches or entities.
    
  • A professional relocates and seeks continuity of registration in a new district or municipality.
    
• Professional tax is a state-level tax, so interstate transfers are not permitted; new registration must be done in the new state.
  

Clear All Pending Dues and Returns

• Ensure that all professional tax payments and return filings are completed under the current registration.
  
• Any outstanding dues, penalties, or interest must be cleared before initiating a transfer.
  
• Generate a no-dues certificate or tax compliance history from the current jurisdiction, if required.
  
• This serves as a clearance for initiating closure or transfer at the current location.
  

Apply for Cancellation or Surrender of Current Registration

• Submit an application to the professional tax office requesting cancellation or surrender of an existing registration.
  
• Provide a valid reason (e.g., business relocation, closure, merger) and attach supporting documents.
  
• Include tax payment proofs, last return filed, and compliance status.
  
• The tax officer will verify and issue an official order approving cancellation.
  
• This step is mandatory before applying for a new registration in the new jurisdiction.
  

Apply for New Registration in New Jurisdiction

• Log in to the professional tax portal of the new district or municipal authority.
  
• Submit a fresh registration application (PTRC/PTEC) with updated business or professional details.
  
• Attach documents including:
  
  • Address proof of the new location.
    
  • PAN and identity proof of the applicant or business entity.
    
  • Copy of the cancellation order or closure letter from the previous jurisdiction.
    
• Upon approval, a new professional tax certificate will be issued.
  

Request Record Transfer if Intra-State Transfer is Supported

• Some states allow migration of records within state jurisdictions (e.g., from one city or municipality to another).
  
• In such cases, submit a request for record transfer along with:
  
  • Old registration details and jurisdiction.
    
  • Reason for transfer.
    
  • Address proof of the new location.
    
• The department may internally transfer the record and issue a new certificate linked to the existing registration number.
  
• Ensure you update your employee records and payroll system accordingly.
  

Maintain Documentation and Compliance

• Keep copies of both the cancellation and new registration certificates for future reference.
  
• Update the professional tax number with all government, licensing, and statutory systems.
  
• Maintain continuity in deduction, payment, and return filing under the new registration.
  
• Ensure that tax records of both locations are preserved for audit and legal compliance.