Professional Tax Registration
Professional Tax is a tax imposed by some of the state governments in India on persons earning income from salary or practising professionals such as Chartered Accountant, Company Secretary, Lawyer, Doctor etc. and from the company, LLP, Directors and Designated Partners.
Each professional, the Directors of Company, Designated Partners of the LLP or any other employer (which may Company or LLP) is under obligation to seek registration as mentioned above and to ensure that professional tax is deducted from the salary of employees. The deducted professional tax from the employees must be deposited in the appropriate office designated by the state government, and a return of professional tax must be filed specifying the payment of professional tax. Every employer is under an obligation to deduct and pay tax on behalf of employees, for this purpose the employer should obtain the registration certificate from the departmental of professional tax within 30 days from the date of his liability.
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Applicability of Professional Tax Registration
Company /LLP / Firm
The persons like HUF, firm, Limited Liability Partnership (LLP), Company, Corporations, other Corporate bodies, any societies, Club or Association is considered as a taxable person under Professional Tax. Or every branch of the above said persons are treated as the separate person for the purpose of registration with the Professional Tax Department and Tax payments.
Individual Professionals
Legal Practitioners including Solicitors and Notaries, Medical Representatives including Medical Consultants and Dentists, Doctors, Chartered Accountant, Company Secretaries, Management Consultants, Architectures, Engineers, Tax Consultants, Insurance Agents, and Surveyors all kind of Contractors etc.
Directors & Partners
Persons acting as Directors of the Companies, the Partner of a firm or designated partner and Partners of LLP are also considered as Professionals. Hence, to comply with the provisions of Professional Tax law the Directors and Partners are required to obtain registration under PT Act, within 30 days of their appointment.
As an Employer
The professional tax on salaried individuals in applicable state is to be collected by the employer after making the appropriate deduction from the salary of the employees and to deposit with the professional tax department. The employer needs to obtain registration with professional tax department within 30 days of its applicability
Documents Required For PT Registration For Company /LLP
- Certificate of Incorporation, MOA & AOA / LLP Agreement.
- PAN card of Company/LLP duly attested by directors of the company
- Premises proof of Company and an NOC from the owner of such premises
- Bank Account of Company: Cancelled cheque and bank statement.
- List of Directors, passport size Photographs of all Directors, Id and address proof.
- Board Resolution or consent statement of partners
- Attendance Register & Salary Register
State Wise Applicability of Professional Tax
| State | PT | State | PT |
|---|---|---|---|
| Andhra Pradesh | Yes | Maharashtra | Yes |
| Assam | Yes | Manipur | Yes |
| Bihar | Yes | Meghalaya | Yes |
| Chhattisgarh | Yes | Mizoram | Yes |
| Gujarat | Yes | Orissa | Yes |
| Jharkhand | Yes | Pondicherry | Yes |
| Karnataka | Yes | Tamil Nadu | Yes |
| Kerala | Yes | Tripura | Yes |
| Madhya Pradesh | Yes | West Bengal | Yes |
| Telangana | Yes |
| State | PT | State | PT |
|---|---|---|---|
| Arunachal Pradesh | No | Andaman & Nicobar | No |
| Haryana | No | Chandigarh | No |
| Himachal Pradesh | No | Dadar & Nagar Haveli | No |
| Jammu & Kashmir | No | Daman & Diu | No |
| Punjab | No | Delhi | No |
| Rajasthan | No | Lakshadweep | No |
| Nagaland | No | Puducherry | No |
| Uttaranchal | No | ||
| Uttar Pradesh | No |