PROFESSIONAL TAX SLABS FOR STATES IN INDIA WHERE PROFESSION TAX IS APPLICABLE

Sr. No. Salary Slabs per month P.Tax p.m. Sr.No. Salary Slabs per month P.Tax p.m. 1 Andhra Pradesh 9 Maharashtra upto Rs.5,000/- Nil upto Rs.2,500/- Nil Rs.5,000/- to Rs.6,000/- Rs.60/- Rs.2,500/- to Rs.3,500/- Rs. 60/- Rs.6,000/- to Rs.10,000/- Rs.80/- Rs.3,500/- to Rs.5,000/- Rs.120/- Rs.10,000/- to Rs.15,000/- Rs.100/- Rs.5,000/- to Rs.10,000/- Rs.175/- Rs.15,000/- to Rs.20,000/- Rs.150/- Rs.10,000/- and above Rs.200/-** Rs.20,000/- and above Rs.200/- *upto Feb Rs.200/- p.m. & Mar Rs.300/- p.m. 2 Assam 10 Meghalaya Less than Rs.3,500/- Nil upto Rs.5,000/- Nil Rs.3,500/- to Rs.4,000/- Rs.40/- Rs.5,000/- to Rs.5,417/- Rs.23/- Rs.4,000/- to Rs.5,000/- Rs.50/- Rs.5,418/- to Rs.5,833/- Rs.25/- Rs.5,000/- to Rs.6,000/- Rs.65/- Rs.5,834/- to Rs.6,250/- Rs.29/- Rs.6,000/- to Rs.7,000/- Rs.80/- Rs.6,251/- to Rs.6,667/- Rs.32/- Rs.7,000/- to Rs.8,000/- Rs.95/- Rs.6,668/- to Rs.7,500/- Rs.33/- Rs.8,000/- to Rs.9,000/- Rs.110/- Rs.7,501/- to Rs.8,333/- Rs.35/- Rs.9,000/- to Rs.10,000/- Rs.125/- Rs.8,334/- to Rs.10,000/- Rs.38/- Rs.10,000/- to Rs.11,500/- Rs.140/- Rs.10,001/- to Rs.12,500/- Rs.42/- Rs.11,500/- to Rs.13,000/- Rs.155/- Rs.12,501/- to Rs.16,667/- Rs.125/- Rs.13,000/- to Rs.15,000/- Rs.170/- Rs.16,668/- to Rs.20,833/- Rs.167/- Rs.15,000/- or more Rs.185/- Rs.20,834/- & above Rs.208/- 3 Chattisgarh 11 Orissa upto Rs.12,500/- Nil do not exceed Rs.5000/- Nil Rs.12,500/- to Rs.16,667/- Rs.150/- Rs.5,000/- to Rs.6,000/- Rs.30/- Rs.16,667/- to Rs.20,833/- Rs.180/- Rs.6,000/- to Rs.8,000/- Rs.50/- Rs.20,833/- to Rs.25,000/- Rs.190/- Rs.8,000/-to Rs.10,000/- Rs.75/- Rs.25,000/- & above Rs.200/- Rs.10,000/- to Rs.15,000/- Rs.100/- Rs.15,000/- to Rs.20,000/- Rs.150/- 4 Chennai(City) Rs.20,000/- & above Rs.200/- upto Rs.3,500/- Nil Rs.3,501/- to Rs.5,000/- Rs.12.50 12 Tamil Nadu Rs.5,001/- to Rs.7,500/- Rs.31.33 upto Rs.3,500/- Nil Rs.7,501/- to Rs.10,000/- Rs.65/- Rs.3501/- to Rs.5000/- Rs.12.50 Rs.10,001/- to Rs.12,500/- Rs.97.50 Rs.5001/- to Rs.7500/- Rs.31.33 Rs.12,501/- and above Rs.135/- Rs.7501/- to Rs.10000/- Rs.62.50 Rs.10001/- to Rs.12500/- Rs.93.83 5 Gujarat Rs.12501/- & above Rs.125/- upto Rs.3000 Nil Rs.3,000/- to Rs.6,000/- Rs.20/- 13 Tripura Rs.6,000/- to Rs.9,000/- Rs.80/- upto Rs.2500/- Nil Rs.9,000/- to Rs.12,000/- Rs.150/- Rs.2500/- to Rs.3500/- Rs.55/- above Rs.12,000/- Rs.200/- Rs.3501/- to Rs.4500/- Rs.85/- Rs.4501/- to Rs.6500/- Rs.100/- 6 Karnataka Rs.6501/- to Rs.10000/- Rs.140/- upto Rs.5000/- Nil Rs.10001/- and above Rs.180/- Rs.5,000/- to Rs.8,000/- Rs.60/- Rs.8,000/- to Rs.10,000/- Rs.100/- 14 West Bengal Rs.10,000/- to Rs.15,000/- Rs.150/- upto Rs.1,500/- Nil Rs.15,000/- and above Rs.200/- Rs.1,501/- to Rs.2,000/- Rs.18/- Rs.2,001/- to Rs.3,000/- Rs.25/- 7 Kerala Rs.3,001/- to Rs.5,000/- Rs.30/- upto Rs.600/- Nil Rs.5,001/- to Rs.6,000/- Rs.40/- Rs.600/- to Rs.900/- Rs.1.50 Rs.6,001/- to Rs.7,000/- Rs.45/- Rs.900/- to Rs.1300/- Rs.2.50 Rs.7,001/- to Rs.8,000/- Rs.50/- Rs.1300/- to Rs.1800/- Rs.4 Rs.8,001/- to Rs.9,000/- Rs.90/- Rs.1800/- to Rs.2400/- Rs.6.17 Rs.9,001/- to Rs.15,000/- Rs.110/- Rs.2400/- to Rs.3000/- Rs.8.34 Rs.15,001/- to Rs.25,000/- Rs.130/- Rs.3000/- to Rs.4000/- Rs.12.50 Rs.25,001/- to Rs.40,000/- Rs.150/- Rs.4000/- to Rs.5000/- Rs.16.67 Rs.40,001/- and above Rs.200/- Rs.5000/- to Rs.6000/- Rs.20.84 Rs.6000/- to Rs.7000/- Rs.29.17 Rs.7000/- to Rs.8000/- Rs.41.67 Rs.8000/- to Rs.12000/- Rs.83.34 Rs.12000/- to Rs.17000/- Rs.125.00 Rs.17000/- to Rs.21000/- Rs.166.67 Rs.21000/- and above Rs.208.34 8 Madhya Pradesh upto Rs.10,000/- NIL Rs.10,001/- to Rs.12500/- Rs.88/-** Rs.12,501/- to Rs.15,000/- Rs.125/- Rs.15,001/- & above Rs.208/- ## ** upto Feb. Rs.88 March Rs. 87/- ## upto Feb Rs.208/- March Rs.212/-

STATEMENT SHOWING STATEWISE APPLICABILITY OF PROFESSION TAX ACT.

STATEMENT SHOWING STATEWISE APPLICABILITY OF PROFESSION TAX ACT.

Sr. No.	State	Applicability of Act
1	Andhra Pradesh	Yes
2	Arunachal Pradesh	No
3	Assam	Yes
4	Bihar	No
5	Chattisgarh	Yes
6	Chennai	Yes
7	Delhi	No
8	Goa	No
9	Gujarat	Yes
10	Haryana	No
11	Himachal Pradesh	No
12	Jammu & Kashmir	No
13	Jharkhand	No
14	Karnataka	Yes
15	Kerala	Yes
16	Madhya Pradesh	Yes
17	Maharashtra	Yes
18	Manipur	No
19	Meghalaya	Yes
20	Mizoram	No
21	Nagaland	No
22	Orissa	Yes
23	Punjab	No
24	Rajasthan	No
25	Sikkim	No
26	Tamil Nadu	Yes
27	Tripura	Yes
28	Uttar Pradesh	No
29	Uttaranchal	No
30	West Bengal	Yes

The Profession Tax Act for employer

PROFESSION TAX ACT

The Profession Tax Act is a State Enactment. This Act is enacted for the benefit of the State for raising additional resources needed for implementing the Employment Guarantee Scheme of the State Government.

REGISTRATION Every employer liable to pay Tax in respect of his employees shall obtain a Certificate of Registration from the Profession Tax authority. The Certificate of Registration is to be obtained within 30 days of engagement of 1st employee, liable to pay tax. ENROLMENT OF ESTABLISHMENT / PERSON : Every person or every establishment in the respective State liable to pay Tax (other than person earning salary or wage) shall obtain the Certificate of Enrolment in the prescribed Form from the Profession Tax authority. The application of Enrolment Registration to be submitted within 30 days of the establishment coming in the existence or person becoming liable to pay Tax. PAYMENT OF PROFESSION TAX : The amount of Tax due from enrolled persons for each year as specified in Enrolment Certificate, shall be paid on or before the due date as mentioned in against each States. THE PAYMENT OF TAX IN RESPECT OF SALARY AND WAGES EARNERS : The employer shall deduct the tax from the salary of the employees as per the slab and rates of tax specified for each State. The tax so collected from the employees salary shall be deposited in the Return-Cum-Challan Form, prescribed for the purpose within 30 days of the expiry of the wage period. ENROLMENT & REGISTRATION IN RESPECT OF MORE THAN ONE PLACE OF WORK IN THE SAME STATE: If a person or an establishment who has to apply for Certificate of Enrolment or Registration has more than one place of work, within the State, shall make a single application only, in respect of all place of work. In the application for Enrolment or Registration a name of only one place of work to be mentioned as principal place of work and submit the application to the authority in whose jurisdiction the principal place of work is situated. PENALTIES FOR NON-REGISTRATION AND DEFAULT OF PAYMENT OF THE TAX AFTER THE DUE DATE: In the Profession Tax Act each state has been prescribed penalties for non registration and default in payment of Profession Tax.