Professional Tax

Professional Tax is a tax that the state government collects from salaried individuals working in government or private entities. It is also applicable for chartered accountants, lawyers, doctors, and many other professions. Many states in India impose the profession tax. All of these states have different rates. However, many states do not have any professional tax. The states that impose professional Tax are Assam, Chhattisgarh, Gujarat, Andhra Pradesh, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Meghalaya, Odisha, Sikkim, Tamil Nadu, Tripura, Telangana and West Bengal. 

The Profession Tax is deducted from the salary of the employees and deposits to the state government.

The maximum amount payable as professional Tax every year is INR 2,500. However, various states have different rates. The professional is usually as per your annual income from the profession. The employer deducts this Tax at source and deposits it to the state government. But in case of other classes of individuals like CAs and lawyers, they are liable to pay the tax themselves. 

The employers who deduct the professional Tax from the salary of the employees must deposit it to the state government. The employers must file the returns to the tax department in the prescribed form within the due dates. Employers should also provide proof of tax payment if they do not enclose the proof the return would be deemed invalid.

Assam

monthly-28th of every month 

Chhattisgarh

Yearly-31st December in Every year 

Gujarat

monthly-15th of every month

Andhra Pradesh

monthly-10th of every month

Karnataka

monthly-20th of every month

Kerala

half-yearly- 31st August and 28th February

Madhya Pradesh

monthly- 10th of every Month

Maharashtra

Monthly-last date of every Month

Meghalaya

Monthly-28th of every month

Manipur

yearly- 30th March 

Mizoram

yearly- 30th June

Odisha

Monthly-last date of every Month

Puducherry

Half-yearly- 30th June and 31st December

Sikkim

Quarterly- 31sy July, 31st October, 31st January, 30th April

Tamil Nadu

Half-yearly- 30th September and 31st March

Tripura

monthly-last date of every Month

Telangana

monthly-10th of every month

West Bengal

monthly- 21st of every month