PROFESSIONAL TAX
Applicable States
ANDHRA PRADESH
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Yes, 30 days from the commencement |
| Registration Mode | Online |
| Registration Form | Form V |
| PT Slab | Upto 15,000 – Nil 15,001 to 20,000 – 150 Above 21,000 – 200 |
| Periodicity | Monthly |
| Professional tax payment due date | Within 10 days of the expiry of the month |
| Return | Form V |
| Last date of filing Returns | 10th Of Every Month |
ASSAM
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Yes, 30 days from the commencement |
| Registration Mode | Offline |
| Registration Form | Form III Form IIIA Form VIIC |
| PT Slab | Upto 10000 Nil 10001 to 15000 – 150 15001 to 24999 – 180 25000 or above – 208 |
| Periodicity | Monthly |
| Professional tax payment due date | within 30 days |
| Return | Form III Form IIIA Form VIIC |
| Last date of filing Returns | Every month on last day |
BIHAR
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Yes, 30 days from the commencement |
| Registration Mode | Offline |
| Registration Form | Form IV Form V |
| PT Slab | Upto 300000 – Nil 300001 to 500000 – 1000 500001 to 1000000 – 2000 Above 1000000 – 2500 |
| Periodicity | Annual |
| Professional tax payment due date | Annualy, to be deducted by 15th Sep, paid by 15th Nov |
| Return | Form VIII Form IX |
| Last date of filing Returns | Every year(s) on day 30 of November |
GUJARAT
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Yes, 60 days from the commencement |
| Registration Mode | Online |
| Registration Form | Form 5 |
| PT Slab | Upto 12000 -Nil Above 12000 – 200 |
| Periodicity | Monthly |
| Professional tax payment due date | Within 15 days of the expiry of the month |
| Return | Form 5A Form 5AA Form 5C |
| Last date of filing Returns | Every year(s) on day 15 of April |
JHARKHAND
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Yes, 30 days from the commencement |
| Registration Mode | Offline |
| Registration Form | Form JPT 201 Form JPT 202 Form JPT 204 |
| PT Slab | Upto 300000 – Nil 300001 to 500000 – 1200 500001 to 800000 -1800 800001 to 1000000 -2100 Above 1000000 – 2500 |
| Periodicity | Annual |
| Professional tax payment due date | 31st Of every October |
| Return | Form JPT 203 |
| Last date of filing Returns | Every year(s) on day 31 of October |
KARNATAKA
| 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 Required | Yes, Within 30 days of the commencement of business or becoming liable |
| Registration Mode | Online |
| Registration Form | Form 9A Form 5A |
| PT Slab | Above 24999 – 200 |
| Periodicity | Monthly |
| Professional tax payment due date | Within 20 days of the expiry of the month |
| Return | Form 5 |
| Last date of filing Returns | Every year(s) on day 30 of May |
KERALA
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Within 30 days of liability to pay tax |
| Registration Mode | Offline |
| Registration Form | NA |
| PT Slab | Upto 11999 – Nil 12000 to 17999 -120 18000 to 29999 -180 30000 to 44999 – 300 45000 to 59999 – 450 60000 to 74999 – 600 75000 to 99999 -750 100000 to 124999 -1000 Above 12500 – 1250 |
| Periodicity | Half-Yearly |
| Professional tax payment due date | On the first day of the next half year) |
| Return | NA |
| Last date of filing Returns | NA |
MADHYA PRADESH
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Within 30 days of liability to pay tax |
| Registration Mode | Online |
| Registration Form | NA |
| PT Slab | Upto 225000 – Nil 225001 to 300000 – 1500 300001 to 400000 – 2000 Above 400000 – 2500 |
| Periodicity | Monthly |
| Professional tax payment due date | Within 10 days of the expiry of the month |
| Return | Form 7 |
| Last date of filing Returns | Every 3 month(s) starting on day 15 of January |
MAHARASHTRA
| 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 Required | Within 30 days of the commencement of business or becoming liabl |
| Registration Mode | Online |
| Registration Form | – |
| PT Slab | Upto 7500 – Nil 7501 to 10000 – Nil for Female Employees 175 for Male Employees Above 10000 – 200 for Male Employees 300 for Feb Month Only Above 25000 – 200 for Female Employees 300 For Feb Month only |
| Periodicity | Monthly |
| Professional tax payment due date | Last day of the succeeding month |
| Return | Form III B |
| Last date of filing Returns | Every month on last day |
MANIPUR
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Within 1 month of the commencement of the business |
| Registration Mode | Offline |
| Registration Form | – |
| PT Slab | Upto 50000 – Nil 50001 to 75000 – 1200 75001 to 100000 – 2000 100001 to 125000 – 2400 Above 125001 – 2500 |
| Periodicity | Monthly |
| Professional tax payment due date | Within 20 days of the expiry of the month |
| Return | Annual Return |
| Last date of filing Returns | Every year(s) on day 30 of March |
MEGHALAYA
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Within 1 month of the commencement of the business |
| Registration Mode | Offline |
| Registration Form | Form III Form IIIA Form VIIC |
| PT Slab | Upto 50000 – Nil 50001 to 75000 – 200 75001 to 100000 – 300 100001 to 150000 – 500 150001 to 200000 – 750 200001 to 250000 – 1000 250001 to 300000 – 1250 300001 to 350000 – 1500 350001 to 400000 – 1800 400001 to 450000 -2100 450001 to 500000 – 2400 Above 500001 – 2500 |
| Periodicity | Monthly |
| Professional tax payment due date | within 30 days |
| Return | Form III Form IIIA Form VIIC |
| Last date of filing Returns | Every month on day 28 |
MIZORAM
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | – |
| Registration Mode | Offline |
| Registration Form | Form I |
| PT Slab | Upto 5000 – Nil 5001 to 8000 – 75 8001 to 10000 – 120 10001 to 12000 – 150 12001 to 15000 – 180 Above 15001 – 208 |
| Periodicity | Annual |
| Professional tax payment due date | 30th Jun |
| Return | Form 1 |
| Last date of filing Returns | Every year(s) on day 30 of June |
NAGALAND
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Within 30 days of liability to pay tax |
| Registration Mode | Offline |
| Registration Form | – |
| PT Slab | Upto 4000 – Nil 4001 to 5000 – 35 5001 to 7000 – 75 7001 – 9000 -110 9001 to 12000 – 180 Above 12001 – 208 |
| Periodicity | Annual |
| Professional tax payment due date | 30th April Every Year |
| Return | Form V |
| Last date of filing Returns | 30th April |
ODISHA
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Within 90 days of becoming liable |
| Registration Mode | Online |
| Registration Form | Form V |
| PT Slab | Upto160000 – Nil 160001 to 300000 – 125 Above 300001 – 200 & March Month should be deduct 300 |
| Periodicity | Monthly |
| Professional tax payment due date | Last day of the succeding month |
| Return | Form V |
| Last date of filing Returns | 30th March |
PUDDUCHERY
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Within 30 days of liability to pay ta |
| Registration Mode | Offline |
| Registration Form | – |
| PT Slab | uptp 99999 – Nil 100000 to 200000 – 250 200001 to 300000 – 500 300001 to 400000 -750 400001 to 500000 -1000 Above 500001 – 1250 |
| Periodicity | Half-Yearly |
| Professional tax payment due date | 30th June and 31st December |
| Return | – |
| Last date of filing Returns | Every 6 month(s) starting on last day of June |
PUNJAB
| Applicability | All such persons who are assessable under the Head Income from Salaries and/ or Wages as per the Income Tax Act, 1961 |
| Exemption | Not Applicable |
| Registration Required | – |
| Registration Mode | Online |
| Registration Form | Form PSDT-8 |
| PT Slab | Above 250000 |
| Periodicity | 200 |
| Professional tax payment due date | 10th of Every Month |
| Return | – |
| Last date of filing Returns | – |
SIKKIM
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Within 1 month of the commencement of the business |
| Registration Mode | Offline |
| Registration Form | – |
| PT Slab | Upto 20000 – Nil 20001 to 30000 -125 30001 to 40000 – 150 Above – 40001 – 200 |
| Periodicity | Quarterly |
| Professional tax payment due date | Quarterly: 31st Jul, 31st Oct, 31st Jan, 30th April |
| Return | Form 5 |
| Last date of filing Returns | Every 3 month(s) starting on day 30 of April |
TAMIL NADU
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Yes, 30 days from the commencement |
| Registration Mode | Online |
| Registration Form | Form – 1 Form – 3 |
| PT Slab | Upto 21000 – 0 210001 to 30000 – 135 30001 to 45000 – 315 45001 to 60000 -690 60001 to 75000 -1025 Above 75001 – 1250 |
| Periodicity | Half-Yearly |
| Professional tax payment due date | – |
| Return | – |
| Last date of filing Returns | – |
COIMBATORE
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Yes, 30 days from the commencement |
| Registration Mode | – |
| Registration Form | – |
| PT Slab | Upto 21000 – Nil 21001 to 30000 – 171 30001 to 45000 – 428 45001 – `60000 – 856 Above 60000 – 1250 |
| Periodicity | Half-Yearly |
| Professional tax payment due date | 30th Sep & 31st Mar |
| Return | NA |
| Last date of filing Returns | NA |
HOSUR
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Yes, 30 days from the commencement |
| Registration Mode | – |
| Registration Form | – |
| PT Slab | Upto 21000 – Nil 21001 to 30000 – 164 30001 to 45000 – 413 45001 – `60000 – 824 60001 to 75000 – 1235 Above 75001 – 1250 |
| Periodicity | Half-Yearly |
| Professional tax payment due date | 30th Sep & 31st Mar |
| Return | NA |
| Last date of filing Returns | NA |
KRISHNAGIRI
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Yes, 30 days from the commencement |
| Registration Mode | – |
| Registration Form | – |
| PT Slab | Upto 21000 – Nil 21001 to 30000 – 169 30001 to 45000 – 428 45001 – `60000 – 842 60001 to 75000 – 1174 Above 75001 – 1250 |
| Periodicity | Half-Yearly |
| Professional tax payment due date | 30th Sep & 31st Mar |
| Return | NA |
| Last date of filing Returns | NA |
MADURAI
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Yes, 30 days from the commencement |
| Registration Mode | – |
| Registration Form | – |
| PT Slab | Upto 21000 – Nil 21001 to 30000 – 168 30001 to 45000 – 405 45001 – `60000 – 837 60001 to 75000 – 1242 Above 75001 – 1647 |
| Periodicity | Half-Yearly |
| Professional tax payment due date | 30th Sep & 31st Mar |
| Return | NA |
| Last date of filing Returns | NA |
SALEM
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Yes, 30 days from the commencement |
| Registration Mode | – |
| Registration Form | – |
| PT Slab | Upto 21000 – Nil 21001 to 30000 – 170 30001 to 45000 – 429 45001 – `60000 – 857 Above 60000 – 1250 |
| Periodicity | Half-Yearly |
| Professional tax payment due date | 30th Sep & 31st Mar |
| Return | NA |
| Last date of filing Returns | NA |
TIRUNELVELI
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Yes, 30 days from the commencement |
| Registration Mode | – |
| Registration Form | – |
| PT Slab | Upto 21000 – Nil 21001 to 30000 – 98 30001 to 45000 – 244 45001 – `60000 – 488 60001 to 75000 – 731 Above 75001 – 975 |
| Periodicity | Half-Yearly |
| Professional tax payment due date | 30th Sep & 31st Mar |
| Return | NA |
| Last date of filing Returns | NA |
TRICHY
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Yes, 30 days from the commencement |
| Registration Mode | – |
| Registration Form | – |
| PT Slab | Upto 21000 – Nil 21001 to 30000 – 120 30001 to 45000 – 300 45001 – `60000 – 590 60001 to 75000 – 890 Above 75001 – 1180 |
| Periodicity | Half-Yearly |
| Professional tax payment due date | 30th Sep & 31st Mar |
| Return | NA |
| Last date of filing Returns | NA |
TAMIL NADU - PANCHAYATS
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Yes, 30 days from the commencement |
| Registration Mode | – |
| Registration Form | – |
| PT Slab | Upto 21000 – Nil 21001 to 30000 – 60 30001 to 45000 – 150 45001 – `60000 – 300 60001 to 75000 – 450 Above 75001 – 600 |
| Periodicity | Half-Yearly |
| Professional tax payment due date | 30th Sep & 31st Mar |
| Return | NA |
| Last date of filing Returns | NA |
TELANGANA
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Within 30 days of liability to pay tax |
| Registration Mode | Online |
| Registration Form | Form V |
| PT Slab | Upto 15000 – Nil 15001 to 20000 – 150 Above – 20001 – 200 |
| Periodicity | Monthly |
| Professional tax payment due date | 10th of Every Month |
| Return | Form V |
| Last date of filing Returns | Every month on day 10 |
TRIPURA
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | – |
| Registration Mode | Offline |
| Registration Form | Form VII Form VIII |
| PT Slab | Upto 7500 – Nil 7501 to 15000 – 1500 Above 15001 – 2496 |
| Periodicity | Monthly |
| Professional tax payment due date | 10th of Every Month |
| Return | – |
| Last date of filing Returns | – |
WEST BENGAL
| Applicability | A person or employer by whom tax is payable under this Act |
| Exemption | Not Applicable |
| Registration Required | Within 90 days of becoming liable |
| Registration Mode | Online |
| Registration Form | – |
| PT Slab | Upto 10000 – Nil 10001 to 15000 – 110 15001 to 25000 – 130 25001 – 40000 – 150 Above – 40001 – 200 |
| Periodicity | Half-Yearly |
| Professional tax payment due date | Within 21 days of expiry of the month |
| Return | Form III |
| Last date of filing Returns | Every year(s) on day 31 of May |
Not Applicable States
Central
Andaman and Nicobar Islands
Arunachal Pradesh
Chandigarh
Chhattisgarh
Dadra and Nagar Haveli
Daman and Diu
Delhi
Goa
Haryana
Himachal Pradesh
Jammu and Kashmir
Ladakh
Lakshadweep
Rajasthan
Uttar Pradesh
Uttarakhand