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Professional Tax For The Financial Year 2015-16

Monday, March 30th, 2015 Amritesh 171 responses

Professional tax is a tax levied by the various State Governments of India on salaried individuals, working in government or non-government entities, or in practice of any profession, including Chartered Accountants, Doctors, Lawyers etc or carry out some form of business. This form of tax is in practice for a long time and States were conferred the power of leveling the Tax under Clause (2) of Article 276. The rate at which Professional tax is charged is based on the Income Slabs set by the respective State Governments. However the maximum Professional Tax that can be levied by any State till date is Rs 2500/-. The total amount of professional tax paid during the year is allowed as Deduction under the Income Tax Act. The professional tax is a source of revenue for the State Governments which helps the different in implementing schemes for the welfare and development of the region.
Professional Tax is deducted by the employers from the salary of the salaried employees and same is deposited with the State Government. For other individuals, they have to directly pay it to the Government or through the Local Bodies appointed to do so.

Professional Tax for the Financial Year 2016-17: Click Here for Slabs and Rates

Brexit: Global Impact and Scope for Emerging Economies

Click on the Link below to read in details about some of the major announcements made in the recent Budget Speech and Revised Rates on All Small Savings Schemes (like PPF,KVP, NSC and more)
For the Financial Year 2015-16 few states have made some alteration which has been updated in this post.
Let’s look at the Professional Tax Slabs of the States which levy the Professional Tax:-
Andhra Pradesh
Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 15,000/-
Nil
Rs 15,001-Rs 20,000/-
Rs 150
Rs 20,001/- or Above
Rs 200
Assam
Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 10,000/-
Nil
Rs 10,001- Rs 14,999/-
Rs 150
Rs 15,000- Rs 24,999/-
Rs 180
Rs 25,000/- or Above
*Rs 208 & 212
*Professional Tax is payable @Rs 208 for first 11 months and Rs 212 in the last month.
Bihar
Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 25,000/-
Nil
Rs 25,001-Rs 41,666/-
Rs 83.33
Rs 41,667-Rs 83,333/-
Rs 166.67
Rs 83,334/- or Above
Rs 208.33
Chattisgarh (Exempted as per the Notification dated 31/03/2011)
Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 12,500/-
Nil
Rs 12,501-Rs 16,667/-
Rs 150
Rs 16,668-Rs 20,833/-
Rs 180
Rs 20,834-Rs 25,000/-
Rs 190
Rs 25,001/- or Above
Rs 200
Goa

Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 15,000/-
Nil
Rs 15,001-Rs 25,000/-
Rs 150
Rs 25,001/- or Above
Rs 200
Gujarat
Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 5,999/-
Nil
Rs 6,000-Rs 8,999/-
Rs 80
Rs 9,000-Rs 11,999/-
Rs 150
Rs 12,000/- or Above
Rs 200
Jharkhand
Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 25,000/-
Nil
Rs 25,001-Rs 41,666/-
Rs 100
Rs 41,667-Rs 66,666/-
Rs 150
Rs 66,666-Rs 83,333/-
Rs 175
Rs 83,334/- or Above
*Rs 208
*Professional Tax is payable @Rs 208 for first 11 months and Rs 212 in the last month.
Karnataka
Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 14,999/-
Nil
Rs 15,000/- or Above
Rs 200
Kerala
Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 1,999/-
Nil
Rs 2,000- Rs 2,999/-
Rs 20(120)
Rs 3,000- Rs 4,999/-
Rs 30(180)
Rs 5,000- Rs 7,499/-
Rs 50(300)
Rs 7,500- Rs 9,999/-
Rs 75(450)
Rs 10,000- Rs 12,499/-
Rs 100(600)
Rs 12,500- Rs 16,666/-
Rs 125(750)
Rs 16,667- Rs 20,833/-
Rs 166(1000)
Rs 20,834/- or Above
Rs 208(1250)
Payable Semi Annually. In bracket Professional Tax payable Semi Annually is mentioned.
Madhya Pradesh
Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 15,000/-
Nil
Above Rs 15,001/-
*Rs 208 & Rs 212
*Madhya Pradesh levies Professional Tax @ Rs 208 for 11 months and Rs 212 for the last month.
Maharashtra
Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 7,500/-
Nil
Rs 7,501-Rs 10,000/-
Rs 175
Above Rs 10,001/-
*Rs 200 & Rs 300
*Maharashtra Government levies Professional Tax @ Rs 200 for 11 months and Rs 300 for the last month.
**Women who earn Salary up to Rs 10,000/- per month are exempted from paying Professional Tax.
Meghalaya
Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 4,166/-
Nil
Rs 4,167- Rs 6,250/-
Rs 16.50
Rs 6,251- Rs 8,333/-
Rs 25
Rs 8,334- Rs 12,500/-
Rs 41.50
Rs 12,501- Rs 16,666/-
Rs 62.50
Rs 16,667- Rs 20,833/-
Rs 83.33
Rs 20,834- Rs 25,000/-
Rs 104.16
Rs 25,001/- Rs 29,166/-
Rs 125
Rs 29,167/-Rs 33,333/-
Rs 150
Rs 33,334/- Rs 37500/-
Rs 175
Rs 37,501/- Rs 41,666/-
Rs 200
Above Rs 41,667/-
                         *Rs 208
*Professional Tax is payable @Rs 208 for first 11 months and Rs 212 in the last month.
Orissa
Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 13,304/-
Nil
Rs 13,305- Rs 25,000/-
Rs 125
Rs 25,001/- or Above
*Rs 200 & Rs 300
*Professional Tax will be payable @ Rs 200 for first 11 months and Rs 300 in the last month.
Tamil Nadu

Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 3,500/-
Nil
Rs 3,501-Rs 5,000/-
Rs 16.66(100)
Rs 5,001-Rs 7,500/-
Rs 40 (235)
Rs 7,501-Rs 10,000/-
Rs 85(510)
Rs 10,001-Rs 12,500/-
Rs 126.67(760)
Above Rs 12,501/-
Rs182.50 (1095)
Collectible Semi- Annually. In bracket Professional Tax payable Semi Annually is mentioned.
Telangana
Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 15,000/-
Nil
Rs 15,001-Rs 20,000/-
Rs 150
Rs 20,001/- or Above
Rs 200
Tripura
Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 5,000/-
Nil
Rs 5,001- Rs 7,000/-
Rs 70 (420)
Rs 7,001- Rs 9,000/-
Rs 120(720)
Rs 9,001- Rs 12,000/-
Rs 140(840)
Rs 12,001- Rs 15,000/-
Rs 190(1140)
Rs 15,001/- or Above
Rs 2496(208)
Collectible Semi-Annually. Amount given in bracket is the Professional Tax payable Semi Annually.
West Bengal
Monthly Salary
Professional Tax Levied (P.M)
Up to Rs 8,500/-
Nil
Rs 8,501-Rs 10,000/-
Rs 90
Rs 10,001-Rs 15,000/-
Rs 110
Rs 15,001-Rs 25,000/-
Rs 130
Rs 25,001-Rs 40,000/-
Rs 150
Above Rs 40,001/-
Rs 200
States and Union Territories where Professional Tax is Not Applicable
Arunachal Pradesh
Andaman & Nicobar
Chandigarh
Dadra & Nagar Havelli
Daman & Diu
Delhi
Haryana
Himachal Pradesh
Jammu & Kashmir
Lakshadweep
Nagaland
Punjab
Rajasthan
Uttaranchal
Uttar Pradesh
Exemption from Paying Professional Tax (Subject to exemption approved by the respective State)
  1.  Any person suffering from a permanent physical disability (including blindness)
  2.  Parents or guardian of any person who is suffering from mental retardation.
  3. Persons who have completed the age of 65 years.(60 years in case of Karnataka)
  4. Parents or guardians of a child suffering from a physical disability as specified in clause (C) w.e.f 1.10.1996.

Any new update or changes implemented in Tax Rates will be updated shortly.
www.amritfinaa.blogspot.com
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Amritesh is an experienced professional in the field of HR, Finance and Compliance. He is currently working in the IT Industry with an US based firm. He took up Blogging as a hobby which eventually turned into passion. He primarily focuses on topics related to Personal Finance, HR, Compliance and Technology.

171 thoughts on “Professional Tax For The Financial Year 2015-16”

  1. Above information is wrong to some extent.
    PT is not applicable in Bihar, chhattisgarh.
    Also the rates given above are different from those hosted on the respective websites of the states through the commercial taxes department websites

  2. Kindly recheck your comment…because PT is applicable in Bihar and Chattisgarh as far as I know. As for confusion regarding the rates…I have tried my best to keep it updated for the current fiscal year…If there is any specific error…Kindly point it out….I will be glad to rectify it.

  3. As per my understanding of the Professional Tax Act goes..following are exempted….but in case I have erred on anything, kindly convey the same.

    1.) Any person suffering from a permanent physical disability (including blindness)
    2.) Parents or guardian of any person who is suffering from mental retardation.
    3.) Persons who have completed the age of 65 years.(60 years in case of Karnataka)
    4.) Parents or guardians of a child suffering from a physical disability.

  4. Thanks for the information. we are not able to get the publish of PT change for odisha govt. Please provide me the weblink or any publish order of ODISHA GOVT. for PT change in 2015-16.

  5. Does a company need to pay Professional Tax in the state of Gujarat, Karnataka, Kerela (Branches) in addition to the Professional ta paid in the state of Maharashtra (Head Office), if the company has taken a Shop & Establishment Certificate in the states where it has branches ?

  6. Is there any link in publication in any newspaper or govt website regarding PT change in Odisha govt. if you have any link please share. As per circulation of Odisha govt. which exist in govt. website shows very different structure. please let us know if you got any weblink or circulation which endorse the govt. policy where it mentioned the PT change of Odisha tax.

  7. Hi Sir,
    kindly provide the latest PT for the State "KERALA", i think the above mentioned tax table is incorrect. Thank you.

  8. Dear Sir,
    I am working at Goa & my company is based at Maharashtra. Head office of our company is in Mumbai. They're deducting PT from my salary. Is this correct….??
    Let me know please…

  9. FOr delayed payment of PT in Telangana State do I need to pay both INTEREST & PENALTY or only penalty is sufficient. What is the possibility of paying penalty and seeking exemption of interest?

  10. Also by what date Prof Tax dues are to be paid to Maha Govt. and how is the PT Return filed?Kindly provide the website address..

  11. Hi!
    I am not senior citizen. My prof income by way of repairing electronic appliances is meagre approx 20 to 25 K per year. most of my earnings are through life time savings investments. Am I still supposed to pay prof tax? I have no salary income. I live in maharashtra.

  12. I think that the PT should be in the basis of place of employment. However, the companies, just to avoid the issue with the government authorities, deduct the taxes based on the place where ecpenses are accounted. it is possible that your company doed not officially have any branch there and as such deductiong the PT based on the head office jurisdiction.

  13. i have one doubt please clarify my doubts if my salary is Rs.13000 per month means how can i create Salary slip for that rupees included pf and ESI and profession tax please clarify my doubts friends.

  14. I would like to know, how an individual can pay his his/her professional tax to WB Govt, if his/her present employer does not deduct it already from salary?

  15. I have worked with Dilip Buildcon Limited for two and half month only but they deducted my PT for full year i.e. 2500, in madhya pradesh. Kindly some expert confirm me that its correct or not? anil kumar

  16. Delays in obtaining Registration Certificate, a penalty of Rs. 5/- per day. In case of non/late payment of profession tax, penalty will be 10% of the amount of tax. In case of late filing of returns, a penalty of Rs. 1000 per return will be imposed if you filed after due date in 1 month. After 1 month, a penalty of Rs. 2000 will be imposed.(But may vary State to State)

  17. Delays in obtaining Registration Certificate, a penalty of Rs. 5/- per day. In case of non/late payment of profession tax, penalty will be 10% of the amount of tax. In case of late filing of returns, a penalty of Rs. 1000 per return will be imposed if you filed after due date in 1 month. After 1 month, a penalty of Rs. 2000 will be imposed. (Many vary a bit depending on State norms.)

  18. Thankyou Amritesh.
    But on the web site of maharashtra , the tax slab for professional
    does not mention any threshold limit where prof tax is exempted.
    For professionals it seems are required to pay prof tax irrespective of their income amount. Hence I am totally confused. Can you please enlighten me further? Sorry for the perseverance.

  19. Sir,
    We are trading in computers and having valid BST and CST nos in Bihar. Apart from this do we need to register for PT and pay PT.

  20. Hi amritesh. Can u reconfirm the PR rates in Goa? U have mentioned that it is not applicable in Goa. But i came across some info that it is nil upto Rs. 15000 and R.s 200 upto 25000 and Rs. 200 above that slab.

    I also came across this Goa Tax on Profession, Trade, Callings and employment bill of 2009 which has similar information. Has this been passed?

    Has it become a Law?

  21. Hi,
    First of all, Thanks for pointing out the error….Yes, the law has been amended and Professional Tax is applicable. I have updated the same on the post as well….Thnks 1nc again…Tkcr…!!!!

  22. In respect of such employers with annual tax liability up to Rupees three thousand, the return period is quarterly. Such employers shall furnish quarterly return within 30 days of expiry of each quarter and pay tax before filing such return. Other employers having annual tax liability exceeding Rupees three thousand shall furnish quarterly returns within 30 days of expiry of each quarter and make monthly payment of tax within 21 days of the next month in respect of the first two months of each quarter.

  23. Hi,
    I have tried my best to keep the Tax Slabs and Rates updated to the best of my knowledge…But in case you find that some data is incorrect then please share the latest info with me…I will surely incorporate them.

  24. Dealers registered under the Bihar Value
    Added Tax Act, 2005 (Act 27 of 2005) or
    Dealers registered only under the Central
    Sales Tax Act, 1956 (74 of 1956)….Have to register for PT too.

  25. If you are working under a Contractor or Agency then your remuneration can be regarded as wage/salary but if you are working purely independently then you are liable to pay Professional Tax for your service.

  26. Dear Amritesh,

    thank you for such an informative post. I had a question regarding my firm..I am a properietor firm on my name..i opened it in November 2015.. The company turnover is Nil..I have no transactions so far..no sales no purchase..
    Am I liable to pay any PT.. I have the Professional Tax number..If I am not liable to pay PT, then in what case am i liable to pay being a proprietor..Do i just need to file the PT online..whats the last date in 2016..
    A prompt reply will be highly appreciated..

    Thanks

  27. sir in Maharashtra i read no deduction upto 7500 Rs bur while filing the returns in Form III B it is showing Rs 60 tax deduction for 2500-3500 Rs salary & Rs 120 tax deduction for 3500-5000 Rs salary .please clear the confusion

  28. Dear Sir

    I would like to know that if my Head office is in Navi Mumbai & branch location is at Dhule, do we need to take separate sub-code? Can we make PT payment online or need to deposit in relevant taluka office in Dhule?

  29. sir, i just want to know that if salary done to pay to employee of Rs, 14000/-, but he joining from 21st March 16, so he liable to pay PT on salary for 11 days. pls clarify

  30. Dear Darshana,
    Please take separate sub code for this regional branch due to this branch is located in this zone not in mumbai.

    Regards,
    Sandeep bandiwadekar

  31. We are from Hyderabad, We have one branch at Madhapur and Another branch in AS Rao Nagar and Head office in Lingampally. The three places are in Hyderabad. So, do we need to take 3 separate registrations or a single registration suffice???

  32. Hi I have jus started working in a school as a back office administrator with a salary of 25k per month .. The authorities are deducting 10% as TDs which I am unable to understand and tht wht % of PT should I pay on the said salary .

  33. Hi I have jus started working in a school as a back office administrator with a salary of 25k per month .. The authorities are deducting 10% as TDs which I am unable to understand and tht wht % of PT should I pay on the said salary .

  34. Hi Amritesh,
    We are a charitable institution register as Trust and based at Kolkata West Bengal. Could you clarify whether we need to pay P Tax to the state government and if so will it be for individuals who are working in the office or for the institution or for both.
    Could you also clarify how much should be paid?

  35. Hi Amritesh,
    Will you please inform – what is the due date of payment for company pt and should we pay interest/penalty for non payment of company pt of Telangana state for example we needs to pay company pt @ 2500 pa for f.y. 2014-15, 2015-16. How much we should pay interest/penalty for the same

  36. For salaries arising at Dhule, PT has to deposited at respective regional office. Since many of the states have started e-payment, you make check with their official site for the same.

  37. Look at the PT slab s/he falls under for 11 days salary. Say in 11 days salary comes to Rs 6,500 and it does not fall under the Tax Bracket, then no need to pay PT. So check the respective State's PT slab.

  38. For professional tax check the PT slab to find out the actual tax you need to pay. As for the TDS being deducted, there is a provision that it can be deducted at 10%. But, You may speak to the concerned authority about the same and any excess tax paid will be refunded by the ITD.

  39. Dear Mr Amritesh,

    If an employer of Maharashtra employs salespersons in Punjab state (where PT is not applicable) & Tamilnadu (where PT is applicable) & (Co. not registered to any authorities/depts or not having any branches in those states) & pays remuneration to those sales persons,

    1) Whether the Co. should deduct PT of those sales persons employed in Punjab?
    2) Whether the Co. should deduct PT of those sales persons employed in Tamilnadu?
    3) If (2) yes, which state slab should we consider?
    4) If (3) is Tamilnadu, do we have to register to PT dept of Tamilnadu & Pay & file seperate returns for Tamilnadu?

  40. Hello,
    1.) No PT deduction should be made in respect of employees located in Punjab.
    2.) PT should be deducted as per the State guidelines applicable in Tamil Nadu.
    3.) Tamil Nadu State Slab needs to considered.
    4.) Yes

  41. I am a Insurance agent since last 30 years,receiving agency commission on continious basis till now. But,I didnt pay PT since last 20 years.Now,my age is 70 years.Shall i need to pay PT now,from now onwards and for the previous unpaid years?

  42. As per my knowledge..Since You are 70 years old..You are exempted from paying Professional Tax but again it depends on the law applicable in the your respective state so to make any further observations I need info regarding the same.

  43. Since it is a State subject, Regulations for the PT differs from State to State. So if you share info on the same it will help. But yes, Self Employed professionals are also required to pay professional tax annually, if it is applicable in the respective State.

  44. Sir, We are PT/VAT/CST registered in Karnataka and our Staff PT paid/filed in Karnataka. Whereas few staff members work in other state on a project deputation for more than 12 months. Is it OK if still continue to pay/file PT in Karnataka. We are not registered for PT in other state except VAT/CST. Please Suggest. Thanks

  45. i am providing accounting & filing of income tax returns services,from past 5 yrs, do i need to pay PT, my income is under basic limit of income tax?

  46. I am going to retire on superannuation in july 2016 and my gross income will be more than 180000 at the time of retirement. I am from M.P.
    Let me know , will I have to pay Rs.2500 PT or it will be recovered proportionately i.e. only Rs. 832 only.

  47. Sir i am physically disabled person working in a private sector firm in Karnataka, but my employer is deducting PT tax from last 5 year as me/employer is unknown about the exempt rules. please let me know if i can get the deducted money back or file a return (previous years or current year or both). Thanks for replying

  48. Dear Sir, I am a physically disabled central Govt. employee staying in Assam and paying Rs. 208 per month as professional tax. But physically disabled employee is exempted from paying the professional tax. Is there any office order about the exemption of professional tax in Assam? If so, please send me the link.

  49. Since PT is State subject, so it is admissible as per the State Law of the respective State and should be deducted at the place where employee is employed.

  50. Hi Amritesh,

    The Tamilnadu (Chennai) PT Slab need to be corrected.

    Please find below correct PT Slab and update the same.

    Monthly Salary Professional Tax Levied (P.M)
    Up to Rs 3,500/- Nil
    Rs 3,501-Rs 5,000/- Rs 16.66(100)
    Rs 5,001-Rs 7,500/- Rs 40 (235)
    Rs 7,501-Rs 10,000/- Rs 85(510)
    Rs 10,001-Rs 12,500/- Rs 126.67(760)
    Above Rs 12,501/- Rs182.50 (1095)

  51. Hi
    I am working in a software company in Chennai. As per T.Nadu state how much I need to pay as professional tax. My monthly income is 40k + . but within 1 year I changed two companies. Apr to Aug in 1st company and from aug29 in second employer. But 1st employer deducted 1095 in jul2015 again 2nd employer deducted 2190 from Aug month onwards. So totally I paid 3000+. How it is applicable. Pls let me know.

  52. Hi
    I am working in a software company in Chennai. As per T.Nadu state how much I need to pay as professional tax. My monthly income is 40k + . but within 1 year I changed two companies. Apr to Aug in 1st company and from aug29 in second employer. But 1st employer deducted 1095 in jul2015 again 2nd employer deducted 2190 from Aug month onwards. So totally I paid 3000+. How it is applicable. Pls let me know.

  53. Hi can anyone reply to my query. Am gng to file income tax as last date is 31st of July. As I paid professional tax more than 3000. Can I get extra amount back which was deducted by employers.

  54. Hi,
    The maximum professional tax deducted in any Financial Year cannot exceed Rs 2,500/-. In your case, speak to your current employer regarding it and provide him with the document validating the same. The Employer will forward the same to the Assessing Authority and they will help you with the same.

    Coming to your 2nd concern, the Income Tax filing date has been extended till 5th August,2016. Income Tax is completely different from Professional Tax as IT is paid to the Central Govt and PT to State Govt. So you may go ahead with your Return Filing.

  55. Hey, can anyone please tell me if partnership firms and limited liability partnership firms are liable to pay PT on 'their' own behalf? (I know that the firms pay the PT for their employees.) Thanks a lot.

  56. Hello Amritesh,
    I am a proprietor (aged 78 years) of a small business i wish to pay PT for my 3 employees for FY 15-16 but i dont have a PT Tin so will i be liable to pay PT for any previous years if i apply for it today?

  57. Amritesh Sinha Sir..

    What if the salary payment is done from the office in Maharashtra for the employees of branches? is PT to be deducted as per State norms?

    prompt reply would be highly appreciated!!

  58. Hi,
    I own a company in Madhya Pradesh and it was opened in June. We started paying salary from June (on every month's 30th we release payment). There are few questions related to Professional Tax

    1. We have paid for April/May/June in lump-sump as per CAs suggestion in hurry. I just want to know we had company established in June why I paid for April/May? I should have paid for June only.

    2. Though from July we are depositing professional tax regularly but forgot to deduct professional tax form employees salary, can we deduct july/august professional from their salary now?

    Thanks in advance.

    Ricky

  59. Hello Amritesh,
    My Salary is 14k and i also get some field visit charges and incentives. It goes total upto 19-20k per month. So, question is should i pay PT also. My job is in Madhya Pradesh.

  60. At hyderabad In CTC consideration one of the employee CTC is 15100/- per month , after deducting PF 1812 (Both share) net take home 13288/- is it applicable .. PT
    Quotation is CTC 15100/-
    Take home is 13288/-

  61. If a employee joins in the month of July with a monthly salary of 20,000/- (He has not paid PT in the 2016-17.) Will it suffice if every month Rs. 200/- and Rs. 300/- is deducted (i.e 1900/- PT is deducted and paid to the State Govt of Maharashtra. His earnings for the year from our company is 1,80,000/- pls advice
    anandburli@gmail.com

  62. Dear Amritesh

    Would you please clarify some issues on PT? We started partnership firm at Vasai Maharashtra from April 2015 onwards but we have not deducted PT from employees or not deposited with department. What will the impact on our firm.

    ashok.metro5814@gmail.com

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