In India the professional tax is an indirect tax that collected by the state government of India .which individual earn wage income from the an accountant, a lawyer, a physician, etc. shall pay the professional fee. Various states have varying collection rates and processes.

The employer is responsible for deducting professional tax from the salaries of his employees and paying the amount so collected to the appropriate state government

Document For Professional Tax Registration

  • Certificate of incorporation
  • Address proof
  • Records of accounts
  • Salary and pay slip details
  • A number of employees working.

Professional Tax Rate

In india different state have different tax rate. Every state has its own laws for to pay the professional tax as per state government. all the states do follow a slab system based on the income to levy professional tax.

As per the article 276 of constitution the state government levy professional tax also provided as the maximum capital of Rs.2500 beyond which professional tax cannot be charged on any person.

 Professional Tax rate Odisha

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Professional Tax  Applicable / not applicable state  In India

Applicable states are:-

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Not applicable states are:-

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Exemption of  Professional Tax

  • Parents of children with permanent disability or mental disability.
  • Members of the forces as defined in the Army Act, 1950, the Air Force Act, 1950 and the Navy Act, 1957 including members of auxiliary forces or reservists, serving in the state.
  • Badli workers in the textile industry.
  • An individual suffering from a permanent physical disability (including blindness).
  • Women exclusively engaged as agent under the Mahila Pradhan Kshetriya Bachat Yojana or Director of Small Savings.
  • Parents or guardians of individuals suffering from mental disability.
  • Individuals, above 65 years of age.