Professional Tax Registration & Compliance: File Easily with Expert Guidance

  • Guidance based on the specific rules of your state for swift and accurate registration.
  • Assistance in obtaining both the Professional Tax Registration Certificate (PTRC) for employers and Enrollment Certificate for self-employed individuals.
  • We handle documentation and submission to the concerned commercial tax department.
  • Post-registration compliance including monthly/quarterly tax payment and return filing reminders.
  • Timely notifications and expert support to help you avoid penalties for late payment or non-compliance.

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What is Professional Tax Registration?

Professional Tax (PT) is a state-level tax levied on income earned by individuals through employment, profession, trade, or business. While salaried individuals have PT deducted by their employers, self-employed professionals are required to register and pay the tax themselves. The maximum payable PT is ₹2,500 annually and varies by state regulations. Employers and businesses must complete Professional Tax Registration within 30 days of hiring employees.

Applicability of Professional Tax

Professional Tax is applicable to:

  • Individuals (salaried and self-employed professionals)
  • HUFs, Firms, LLPs, Companies
  • Associations, Societies, Trusts
  • Professions such as lawyers, doctors, CAs, engineers, consultants, freelancers

Employers must obtain a Professional Tax Registration Certificate (PTRC) and deduct PT from employee salaries. Self-employed individuals must obtain a Professional Tax Enrollment Certificate and pay directly.

Where is Professional Tax Applicable?

Professional Tax is applicable in the following states: Maharashtra, Gujarat, Karnataka, Tamil Nadu, West Bengal, Telangana, Andhra Pradesh, Odisha, Madhya Pradesh, Kerala, Jharkhand, Bihar, Assam, Punjab, Sikkim, Tripura, Meghalaya, Mizoram, Nagaland, Manipur, Pondicherry. Non-applicable states/UTs include: Delhi, Haryana, Rajasthan, Uttar Pradesh, Goa, Himachal Pradesh, Jammu & Kashmir, Chandigarh, Uttarakhand, Ladakh, Andaman & Nicobar, Daman & Diu, Dadra & Nagar Haveli.

How Much is Professional Tax?

  • Maximum Annual Limit: ₹2,500
  • Slab-based: Based on income level (varies by state)
  • Payment Frequency:
    • Monthly: If >20 employees
    • Quarterly: If ≤20 employees

Employers must deduct and deposit the tax. Self-employed professionals must calculate and pay directly.

Who is Exempted from Professional Tax?

  • Senior citizens (above 65 years)
  • Parents of disabled children
  • Disabled individuals (blindness, permanent disability)
  • Badli workers in textile industry
  • Members of the armed forces
  • Women agents under Mahila Pradhan Kshetriya Bachat Yojana
  • Guardians of mentally challenged individuals

Documents Needed for Professional Tax Registration

  • Certificate of Incorporation / LLP Agreement
  • PAN card of the company/proprietor
  • MOA & AOA (for companies)
  • Address proof (utility bill / rental agreement)
  • Passport-size photos of owners/directors
  • Employee details: names, salary, joining dates
  • Cancelled cheque
  • NOC from landlord (if rented property)

Steps to Register for Professional Tax

  1. Application Filing: Submit form with supporting documents to state commercial tax department.
  2. Verification: Government scrutinizes application and documents.
  3. PTRC/PTEC Issuance: Certificate issued upon approval.
  4. Begin Tax Payment: Start deducting (for employers) or paying (for professionals) professional tax.

Post-Registration Compliance

  • File monthly or quarterly returns depending on employee count
  • Include proof of payment in return
  • Maintain salary records, deduction proofs, and payment receipts
  • Avoid penalties by paying before due dates

Penalties for Delayed Registration or Payment

Example (Maharashtra):

  • Not registering: ₹5/day
  • Late filing: ₹1,000
  • Late payment: 1.25% interest per month + 10% penalty
  • Example: On ₹1,00,000 delayed tax → ₹1,250 interest + ₹10,000 penalty = ₹11,250

Seamless Registration & Compliance with Lawyers Legal Services

  • State-specific PT expertise for accurate filing
  • End-to-end support from document preparation to certificate issuance
  • Timely reminders for payment & return filing
  • Avoid penalties with compliance tracking
  • Expert handling of PTRC and PTEC registrations
  • Transparent process with status updates

Ready to Register for Professional Tax?

Stay compliant with professional tax laws and avoid costly penalties. Let our experts at Lawyers Legal Services handle your registration, filing, and compliance, tailored for your state and business type. 👉 Get Professional Tax Registered Today – Easy, Fast & Hassle-Free

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