Applicability of PT to Consultants and Advisors

• Professional Tax is applicable to individuals engaged in consultancy or advisory services.
  
• The liability arises under the category of professionals under state PT laws.
  
• This includes both self-employed individuals and those working under a contract.
  
• Applicability depends on the nature of service and income threshold defined by the state.
  

Registration Requirements

• Consultants and advisors must obtain PT registration in their respective state.
  
• Separate registrations may be required for personal liability and for business establishments.
  
• Registration must be completed within the timelines specified by state regulations.
  
• Documents like PAN, Aadhaar, address proof, and proof of profession may be needed.
  

Payment of Tax

• PT is paid annually or monthly based on the state’s slab structure.
  
• The amount payable depends on the income range as defined in the PT schedule.
  
• Self-employed consultants must compute and pay PT themselves.
  
• Delay in payment may attract penalties and interest.
  

Return Filing Obligations

• Consultants must file periodic returns as mandated by their state PT department.
  
• Returns may be monthly, quarterly, or annual depending on the state.
  
• Proof of payment should be submitted along with the return.
  
• Records should be maintained for audit or inspection purposes.
  

Exemptions and State-specific Provisions

• Some states provide exemptions for consultants with income below a certain limit.
  
• Senior citizens or physically challenged professionals may also be exempted.
  
• State-wise provisions may differ in registration timelines and return frequencies.
  
• It is important to refer to the specific rules of the state where services are provided.