MNC Management Solutions & Kapson Law

Andhra Pradesh

Karnataka

Meghalaya

Punjab

Assam

Kerala

Mizoram

Sikkim

Bihar

Madhya Pradesh

Nagaland

Tamil Nadu

Gujarat

Maharashtra

Odisha

Telangana

Jharkhand

Manipur

Puducherry

Tripura

West Bengal

Central

Dadra and Nagar Haveli

Himachal Pradesh

Uttar Pradesh

Andaman and Nicobar Islands

Daman and Diu

Jammu and Kashmir

Uttarakhand

Arunachal Pradesh

Delhi

Ladakh

Chandigarh

Goa

Lakshadweep

Chhattisgarh

Haryana

Rajasthan

Act

The Andhra Pradesh Tax On Professions, Trades, Callings And Employments Act, 1987

Rule

The Andhra Pradesh Tax On Professions, Trades, Callings And Employment Rules, 1987

Applicability

A person or employer by whom tax is payable under this Act

Exemption

Not Applicable

Registration Form

FORM No. V.xlsx

Registration Process

Online

List Of Documents For Registration

Website

https://www.apct.gov.in/apportal/AllActs/APPT/APPTAct.aspx

Professional Rates

Salary (INR)

PT Amount

Remarks

Upto 15000

₹ 0.00

Nil

Between 15001 To 20000

₹ 150.00

Above 20001

₹ 200.00

Filing Of Returns

Task

Last Date Of Filing Returns

Form

Monthly PT Remittance And Filing Of Return

Every month on day 10

FORM No. V.xlsx

Act

The Assam Professions, Trades, Callings And Employments Taxation Act, 1947

Rule

The Assam Professions, Trades, Callings And Employments Taxation Rules, 1947

Applicability

A person or employer by whom tax is payable under this Act

Exemption

Not Applicable

Registration Form

FORM III.xlsx
FORM IIIA.xlsx
FORM VII C.xlsx

Registration Process

Offline

List Of Documents For Registration

·         Memorandum Of Association

·         Articles Of Association

·         PAN Card

·         Lease Agreement

·         VAT Registration copy

·         Employer Address Proof and ID Proof and photos

·         No of employees

·         Employer Address Proof and ID Proof and photos

Website

http://www.tax.assam.gov.in/AssamTimsInfo/

Professional Rates

Salary (INR)

PT Amount

Remarks

Upto 10000

₹ 0.00

Nil

Between 10001 To 15000

₹ 150.00

Between 15001 To 25000

₹ 180.00

Above 25001

₹ 208.00

Filing Of Returns

Task

Last Date Of Filing Returns

Form

PT Remittance And Monthly Return

Every month on day 28

FORM III.xlsx
FORM IIIA.xlsx
FORM VII C.xlsx

Act

The Bihar Tax On Professions, Trades, Callings And Employments Act, 2011

Rule

The Bihar Professional Tax Rules, 2011

Applicability

A person or employer by whom tax is payable under this Act

Exemption

Not Applicable

Registration Form

FORM PT-IV.xlsx
FORM PT-V.xlsx

Registration Process

Offline

List Of Documents For Registration

·         Memorandum Of Association

·         Articles Of Association

·         PAN Card

·         Lease Agreement

·         Employer Address Proof and ID Proof and photos

·         Employee list with salary details

·         ID & Address Proof of Proprietor or Organisation

·         Bank Account details

·         Name & Activities of the Firm or organisation

Website

https://www.biharcommercialtax.gov.in/bweb/

Professional Rates

Salary (INR)

PT Amount

Remarks

Upto 300000

₹ 0.00

Nil

Between 300001 To 500000

₹ 1000.00

Between 500001 To 1000000

₹ 2000.00

Above 1000001

₹ 2500.00

Filing Of Returns

Task

Last Date Of Filing Returns

Form

Annual Returns

Every year(s) on day 30 of November

FORM PT-IX.xlsx
FORM PT-VIII.xlsx

Note: Every employer shall deduct the tax payable by every employee from the salary or wages payable to such employee in respect of the month of September every year

Act

The Gujarat Panchayats, Municipal Corporations And State Tax On Professions, Traders, Callings And Employments Act, 1976

Rule

The Gujarat State Tax On Professions, Traders, Callings And Employments Rules, 1976

Applicability

A person or employer by whom tax is payable under this Act

Exemption

Not Applicable

Registration Form

FORM No. 5.xlsx

Registration Process

Online

List Of Documents For Registration

Office tax bill

Website

https://commercialtax.gujarat.gov.in/

Professional Rates

Salary (INR)

PT Amount

Remarks

Upto 2999

₹ 0.00

Nil

Between 3000 To 5999

₹ 0.00

Nil

Between 6000 To 8999

₹ 80.00

Between 9000 To 11999

₹ 150.00

Above 12000

₹ 200.00

Filing Of Returns

Task

Last Date Of Filing Returns

Form

Annual Returns

Every year(s) on day 20 of December

FORM No. 5A.xlsx
FORM No. 5AA.xlsx
FORM No. 5C.xlsx

Monthly Returns

Every month on day 15

FORM No. 5.xlsx

Act

The Jharkhand Tax On Profession, Trades, Callings And Employments Act, 2011

Rule

The Jharkhand State Tax On Professions, Trades, Callings And Employments Rules, 2012

Applicability

A person or employer by whom tax is payable under this Act

Exemption

Not Applicable

Registration Form

FORM JPT201.xlsx
FORM JPT202.xlsx
FORM JPT204.xlsx

Registration Process

Offline

List Of Documents For Registration

Website

http://jharkhandcomtax.gov.in/professional-tax-acts

Professional Rates

Salary (INR)

PT Amount

Remarks

Upto 300000

₹ 0.00

Nil

Between 300001 To 500000

₹ 1200.00

Between 500001 To 800000

₹ 1800.00

Between 800001 To 1000000

₹ 2100.00

Above 1000001

₹ 2500.00

Filing Of Returns

Task

Last Date Of Filing Returns

Form

Annual Return

Every year(s) on day 31 of October

FORM JPT203.xlsx

Note: Salary and wage earners, such persons whose annual salaries or wages will be considered for deduction

Act

The Karnataka Tax On Professions, Trades, Callings And Employments Act,1976

Rule

The Karnataka Tax On Professions, Trades, Callings And Employments Rules,1976

Applicability

A person or employer by whom tax is payable under this Act

Exemption

A person above 60 Years of age, tax is not required to be paid under this Act

Registration Form

FORM 9-A.docx
FORM 5-A.docx

Registration Process

Online

List Of Documents For Registration

·         Form 1 and Form II Application forms

·         Memorandum Of Association & Incorporation Certificate

·         Article Of Association

·         PAN Card

·         Lease Agreement

·         Bank Details with Cancel Cheque

·         Employer Address Proof and ID Proof

·         Email address and Phone Number

·         INR 2500/- for Enrollement Fees

·         Two Photo Graphs of the Employer

·         List of employees with Gross Salary

Website

https://vat.kar.nic.in/epay/

Professional Rates

Salary (INR)

PT Amount

Remarks

Above 15000

₹ 200.00

Filing Of Returns

Task

Last Date Of Filing Returns

Form

Annual Returns

Every year(s) on day 30 of April

FORM 5.docx

Monthly PT Remittance And Filing Of Return

Every month on day 20

FORM 9-A.docx
FORM 5-A.docx

Act

The Kerala Panchayat Raj Act, 1994

Rule

The Kerala Panchayat Raj (Profession Tax) Rules, 1996

Applicability

A person or employer by whom tax is payable under this Act

Exemption

Not Applicable

Registration Form

Registration Process

Offline

List Of Documents For Registration

Website

http://www.lsgkerala.gov.in

Professional Rates

Salary (INR)

PT Amount

Remarks

Upto 11999

₹ 0.00

Nil

Between 12000 To 17999

₹ 120.00

Between 18000 To 29999

₹ 180.00

Between 30000 To 44999

₹ 300.00

Between 45000 To 59999

₹ 450.00

Between 60000 To 74999

₹ 600.00

Between 75000 To 99999

₹ 750.00

Between 100000 To 124999

₹ 1000.00

Above 125000

₹ 1250.00

Act

The Madhya Pradesh Vritti Kar Adhiniyam, 1995

Rule

The Madhya Pradesh Vritti Kar Niyam, 1995

Applicability

A person or employer by whom tax is payable under this Act

Exemption

Not Applicable

Registration Form

Registration Process

Online

List Of Documents For Registration

Website

https://mptax.mp.gov.in/mpvatweb/

Professional Rates

Salary (INR)

PT Amount

Remarks

Upto 225000

₹ 0.00

Nil

Between 225001 To 300000

₹ 1500.00

INR 125 Per Month

Between 300001 To 400000

₹ 2000.00

INR 166 Per Month For 11 Months And INR 174 For 12th Month

Above 400001

₹ 2500.00

INR 208 Per Month For 11 Months And INR 212 For 12th Month

Filing Of Returns

Task

Last Date Of Filing Returns

Form

Monthly PT Remittance

Every month on day 10

Quarterly Returns

Every 3 month(s) starting on day 15 of January

FORM 7.xlsx

Act

The Maharashtra State Tax On Professions, Trade, Callings And Employments Act, 1975

Rule

The Maharashtra State Tax On Professions, Trades, Callings And Employments Rules, 1975

Applicability

A person or employer by whom tax is payable under this Act

Exemption

A person above 65 Years of age, tax is not required to be paid under this Act

Registration Form

Registration Process

Online

List Of Documents For Registration

Website

http://mahavat.gov.in/Mahavat/GetDataAction?option=Profession%20Tax%20Act

Professional Rates

Salary (INR)

PT Amount

Remarks

Upto 7500

₹ 0.00

Nil

Between 7501 To 10000

₹ 175.00

Nil for Women

Above 10001

₹ 200.00

Above 10001

₹ 300.00

Employer has to deduct on February month only

Filing Of Returns

Task

Last Date Of Filing Returns

Form

Annual Returns

Every year(s) on day 31 of March

Monthly Return

Every month on last day

Act

The Manipur Professions, Trades, Callings And Employments Taxation Act, 1981

Rule

Manipur Professions, Trades, Callings And Employments Taxation Rules, 1982

Applicability

A person or employer by whom tax is payable under this Act

Exemption

Not Applicable

Registration Form

Registration Process

Offline

List Of Documents For Registration

Website

http://manipurvat.gov.in/

Professional Rates

Salary (INR)

PT Amount

Remarks

Upto 50000

₹ 0.00

Nil

Between 50001 To 75000

₹ 1200.00

Between 75001 To 100000

₹ 2000.00

Between 100001 To 125000

₹ 2400.00

Above 125001

₹ 2500.00

Filing Of Returns

Task

Last Date Of Filing Returns

Form

Annual Return

Every year(s) on day 30 of March

Act

The Meghalaya Professions, Trades, Callings And Employments Taxation Act, 1947

Rule

The Meghalaya Professions, Trades, Callings And Employments Taxation Rules, 1947

Applicability

A person or employer by whom tax is payable under this Act

Exemption

Not Applicable

Registration Form

FORM III.xlsx
FORM IIIA.xlsx
FORM VIIC.xlsx

Registration Process

Offline

List Of Documents For Registration

Website

http://megvat.gov.in/

Professional Rates

Salary (INR)

PT Amount

Remarks

Upto 50000

₹ 0.00

Nil

Between 50001 To 75000

₹ 200.00

Between 75001 To 100000

₹ 300.00

Between 100001 To 150000

₹ 500.00

Between 150001 To 200000

₹ 750.00

Between 200001 To 250000

₹ 1000.00

Between 250001 To 300000

₹ 1250.00

Between 300001 To 350000

₹ 1500.00

Between 350001 To 400000

₹ 1800.00

Between 400001 To 450000

₹ 2100.00

Between 450001 To 500000

₹ 2400.00

Above 500001

₹ 2500.00

Filing Of Returns

Task

Last Date Of Filing Returns

Form

PT Remittance And Monthly Return

Every month on day 28

FORM III.xlsx
FORM IIIA.xlsx
FORM VIIC.xlsx

Act

The Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995

Rule

The Mizoram Professions, Trades, Callings and Employments Taxation Rules, 1996

Applicability

A person or employer by whom tax is payable under this Act

Exemption

Not Applicable

Registration Form

FORM I.xlsx

Registration Process

Offline

List Of Documents For Registration

Website

http://zotax.nic.in/

Professional Rates

Salary (INR)

PT Amount

Remarks

Upto 5000

₹ 0.00

Nil

Between 5001 To 8000

₹ 75.00

Assesee may pay in lump sum INR 900 per annum

Between 8001 To 10000

₹ 120.00

Assesee may pay in lump sum INR 1440 per annum

Between 10001 To 12000

₹ 150.00

Assesee may pay in lump sum INR 1800 per annum

Between 12001 To 15000

₹ 180.00

Assesee may pay in lump sum INR 2160 per annum

Above 15001

₹ 208.00

Assesee may pay in lump sum INR 2500 per annum

Filing Of Returns

Task

Last Date Of Filing Returns

Form

Annual Returns

Every year(s) on day 30 of June

FORM I.xlsx

Act

The Nagaland Professions, Trades, Callings And Employments Taxation Act, 1968

Rule

The Nagaland Professions, Trades, Callings And Employments Taxation Rules, 1970

Applicability

A person or employer by whom tax is payable under this Act

Exemption

Not Applicable

Registration Form

Registration Process

Offline

List Of Documents For Registration

Website

http://www.nagalandtax.nic.in/

Professional Rates

Salary (INR)

PT Amount

Remarks

Upto 4000

₹ 0.00

Nil

Between 4001 To 5000

₹ 35.00

Between 5001 To 7000

₹ 75.00

Between 7001 To 9000

₹ 110.00

Between 9001 To 12000

₹ 180.00

Above 12001

₹ 208.00

Filing Of Returns

Task

Last Date Of Filing Returns

Form

Annual Returns

Every year(s) on day 30 of April

FORM V.xlsx

Act

The Orissa State Tax On Professions, Trades, Callings And Employments Act, 2000

Rule

The Orissa State Tax On Professions, Trades, Callings And Employments Rules, 2000

Applicability

A person or employer by whom tax is payable under this Act

Exemption

Not Applicable

Registration Form

FORM No. V.xlsx

Registration Process

Online

List Of Documents For Registration

Website

https://odishatax.gov.in/#

Professional Rates

Salary (INR)

PT Amount

Remarks

Upto 160000

₹ 0.00

Nil

Between 160001 To 300000

₹ 1500.00

Above 300001

₹ 2500.00

Filing Of Returns

Task

Last Date Of Filing Returns

Form

Consolidated Return

Every year(s) on day 30 of March

FORM No. V.xlsx

Filing Of Monthly Returns

Every month on last day

FORM No. V.xlsx

Note: Salary and wage earners, such persons whose annual salaries or wages will be considered for deduction

Act

The Puducherry Village And Commune Panchayats Act, 1973, The Puducherry Municipalities Act, 1973

Rule

Puducherry Village And Commune Panchayats (Profession Tax) Rules, 1976, Puducherry Municipalities (Profession Tax) Rules, 1976

Applicability

A person or employer by whom tax is payable under this Act

Exemption

Not Applicable

Registration Form

Registration Process

Offline

List Of Documents For Registration

Website

http://law.puducherry.gov.in/code3.pdf

Professional Rates

Salary (INR)

PT Amount

Remarks

Upto 99999

₹ 0.00

Nil

Between 100000 To 200000

₹ 250.00

Between 200001 To 300000

₹ 500.00

Between 300001 To 400000

₹ 750.00

Between 400001 To 500000

₹ 1000.00

Above 500001

₹ 1250.00

Filing Of Returns

Task

Last Date Of Filing Returns

Form

Half Yearly Returns

Every 6 month(s) starting on last day of June

Act

The Punjab State Development Tax Act, 2018

Rule

Punjab State Development Tax Rules, 2018

Applicability

All such persons who are assessable under the Head Income from Salaries and/ or Wages as per the Income Tax Act, 1961

Exemption

NA

Registration Form

FORM PSDT-8.xlsx

Registration Process

Online

List Of Documents For Registration

Website

https://www.pextax.com/PEXWAR/appmanager/pexportal/PunjabExcise

Professional Rates

Salary (INR)

PT Amount

Remarks

Above 250000

₹ 200.00

All such persons who are assessable under the Head Income from Salaries and/ or Wages as per the Income Tax Act, 1961

Note: All such persons who are assessable under the Head Income from Salaries and/ or Wages as per the Income Tax Act, 1961

Act

The Sikkim Tax On Professions, Trades, Callings And Employments Act, 2006

Rule

The Sikkim Tax On Professions, Trades, Callings And Employments Rules, 2006

Applicability

A person or employer by whom tax is payable under this Act

Exemption

Not Applicable

Registration Form

Registration Process

Offline

List Of Documents For Registration

Website

http://www.sikkimtax.gov.in/

Professional Rates

Salary (INR)

PT Amount

Remarks

Upto 20000

₹ 0.00

Nil

Between 20001 To 30000

₹ 125.00

Between 30001 To 40000

₹ 150.00

Above 40001

₹ 200.00

Filing Of Returns

Task

Last Date Of Filing Returns

Form

Quarterly Return

Every 3 month(s) starting on day 30 of April

FORM 5.xlsx

Act

The Tamil Nadu Municipal Laws (Second Amendment) Act, 1998

Rule

The Tamil Nadu Professional Tax Rules, 1999

Applicability

A person or employer by whom tax is payable under this Act

Exemption

Not Applicable

Registration Form

FORM 1.docx
FORM 3.docx

Registration Process

Online

List Of Documents For Registration

Website

https://erp.chennaicorporation.gov.in/e-portal/login.do

Professional Rates

Salary (INR)

PT Amount

Remarks

Upto 21000

₹

Nil

Between 21001 To 30000

₹ 135.00

Between 30001 To 45000

₹ 315.00

Between 45001 To 60000

₹ 690.00

Between 60001 To 75000

₹ 1025.00

Above 75001

₹ 1250.00

Filing Of Returns

Task

Last Date Of Filing Returns

Form

Payment Of Enrollment Tax

Every 6 month(s) starting on last day of September

FORM 2.docx

Note: PT Slab For Greater Chennai Corporation

Act

The Telangana Tax On Professions, Trades, Callings And Employments Act, 1987

Rule

The Telangana Tax On Professions, Trades, Callings And Employment Rules, 1987

Applicability

A person or employer by whom tax is payable under this Act

Exemption

Not Applicable

Registration Form

FORM V.xlsx

Registration Process

Online

List Of Documents For Registration

·         Memorandum Of Association

·         Articles Of Association

·         PAN Card

·         Lease Agreement

·         Employer Address Proof and ID Proof and photos

·         Board resolution for authorized signatory

·         No of directors and Photos and Proof of Residence of proprietor, Managing Partner, Managing Director, authorised person [Aadhaar]

·         No of employees

·         Registration fees of Rs 2,500 per director

·         Bank Details with Cancel Cheque

·         Sale deed / Rental agreement / Lease Deed / No objection certificate in case of Rent Free for  "Additional places of Business" (1st & last pages)

Website

www.tgct.gov.in

Professional Rates

Salary (INR)

PT Amount

Remarks

Upto 15000

₹ 0.00

Nil

Between 15001 To 20000

₹ 150.00

Above 20001

₹ 200.00

Filing Of Returns

Task

Last Date Of Filing Returns

Form

Monthly PT Remittance And Filing Of Return

Every month on day 10

FORM V.xlsx

Act

The Tripura Professions, Trades, Callings And Employments Taxation Act, 1997

Rule

The Tripura Professions, Trades, Callings And Employments Taxation Rules, 1998

Applicability

A person or employer by whom tax is payable under this Act

Exemption

Not Applicable

Registration Form

FORM VII.xlsx
FORM VIII.xlsx

Registration Process

Offline

List Of Documents For Registration

Website

https://taxes.tripura.gov.in/professional-tax1.asp

Professional Rates

Salary (INR)

PT Amount

Remarks

Upto 7500

₹ 0.00

Nil

Between 7501 To 15000

₹ 1800.00

INR 150 Per Month

Above 15001

₹ 2496.00

INR 208 Per Month

Act

The West Bengal State Tax On Professions, Trades, Callings And Employments Act, 1979

Rule

The West Bengal State Tax On Professions, Trades,Callings And Employments Rules,1976

Applicability

A person or employer by whom tax is payable under this Act

Exemption

Not Applicable

Registration Form

Registration Process

Online

List Of Documents For Registration

Website

http://wbprofessiontax.gov.in/

Professional Rates

Salary (INR)

PT Amount

Remarks

Upto 8500

₹ 0.00

Nil

Between 8501 To 10000

₹ 0.00

Nil

Between 10001 To 15000

₹ 110.00

Between 15001 To 25000

₹ 130.00

Between 25001 To 40000

₹ 150.00

Above 40001

₹ 200.00

Filing Of Returns

Task

Last Date Of Filing Returns

Form

Annual Returns

Every year(s) on day 30 of April

FORM III.xlsx