Professional Tax Registration

Professional Tax is a State level tax and is applicable to the salaries of employees and professionals like Chartered Accountants, Lawyers, and doctors, etc. However, when the professionals are on a salaried basis, the employer is liable to deduct the professional tax and deposit it with the State Government. The government fee for registering under Professional Tax is Rs. 2,500/-.

How Does Professional Tax Registration Work For You?

A company working in various states is required to register for professional tax in all the states it is present at. Lawwale helps you register for

Data Check

We do a thorough check of the files you send in
Step 1

Vendor Connect

We will appoint an affiliate to process your application
Step 2

Receipt of Tax Number

The TIN will be issued within 15 days of the application
Step 3

Types of Certificates

  1. Professional Tax Registration Certificate (PTRC) is required by companies as an employer.
  2. Professional Tax Enrolment Certificate (PTEC) is required by the companies, so that they can deduct Professional Tax on salaries of their employees.

Rate Slabs of Professional Tax in different Slabs

  1. Andhra Pradesh
    Less than Rs. 15,000- Nil
    Rs. 15,000 to less than Rs. 20,000- Rs. 150
    Rs. 20,000 and above- Rs. 200
  1. Gujarat
    Upto Rs. 5999- Nil
    Rs. 6000 to Rs. 8999- Rs. 80
    Rs. 9000 to Rs. Rs. 11999- Rs.150
    Rs. 12000 and above- Rs. 200
  1. Karnataka
    Upto Rs. 15000- Nil
    Rs. 15001 onwards- Rs. 200
  1. Kerala
    The professional tax in the state of Kerala is charged half-yearly.
    Upto Rs. 11,999- Nil
    Rs. 18,000 to Rs. 29,999- Rs. 180
    Rs. 30,000 to Rs. 44,999- Rs. 300
    Rs. 45,000 to Rs. 59,999-Rs. 450
    Rs. 60,000 to Rs. 74,999- Rs. 600
    Rs. 75,000 to Rs. 99,999- Rs. 750
    Rs. 1,00,000 to Rs. 1,24,999- Rs. 1,000
    Rs. 1,25,000 onwards- Rs. 1,250
  1. Maharashtra
    Upto Rs. 7,500- Nil (for male)
    Upto Rs. 10,000- Nil (for female)
    From Rs. 7,500 to Rs. 10,000- Rs. 175 (for male)
    Rs. 10,000 onwards- Rs. 200 for 11 months + Rs. 300 for 12th month
  1. Telangana
    Upto Rs. 15,000- Nil
    Rs. 15,001 to Rs. 20,000- Rs. 150
    Rs. 20,001 onwards- Rs. 200
    Upto 5 years (for professionals such as legal practitioners, CA, Architects etc.)- Nil
    Over 5 years (for professionals such as legal practitioners, CA, Architects etc.)- Rs. 2,500 (per annum)
  1. West Bengal
    Upto 10,000- Nil
    10,001 to 15,000- Rs. 110
    15,001 to 25,000- Rs. 130
    25,001 to 40,000- Rs. 150
    40,001 and above- Rs. 200

Grounds for obtaining Professional Tax Registration

  1. State-level tax – State-level authorities are mandated by law to collect this tax from persons in trade, employment, or professions.
  2. Statutory requirement –Depending on the state, this tax registration is mandatory for employers, along with deduction and payment of tax on the employee’s behalf.
  3. Penalties – Failure to pay this tax or to obtain this tax registration could result in levying of penalties.
  4. Tax deduction – A professional taxpayer can claim salary deduction on the amount of tax paid.

Checklist (Documents required) - Documents Required For Professional Tax Registration

Professional tax registration is a state subject, document requirement differs from state to state. General (illustrative) list of the documents required is given below:

  1. For Individual:
  • Self-attested copy of PAN card (mandatory).
  • Aadhar card of Proprietorship.
  • Proprietorship Bank account statement and canceled cheque.
  • Passport size photograph of the proprietor.
  • Attendance and salary register.
  • Proprietors’ consent for the application.
  • Authorization letter.

1.2 Proprietors’ Identity Proof:

  • Self-attested copy of PAN card (Mandatory)
  • Passport; or
  • Aadhar card; or
  • Voter ID; or
  • Driving license
  • Proprietor address proof:
  • Bank account Statement
  • Self-attested copy of communication bill

1.3 Proprietorship Address Proof:

  • Telephone/gas or any communication bill which is less than two months old
  • Copy of rent agreement with No Objection Certificate if in case of rented-premises
  • Register title document in case of self-owned premises
  1. For LLP (Limited Liability Partnership)/Partnership
  • Copy of LLP PAN card attested by Designated Partner of LLP or Partner of Partnership firm
  • Aadhar card of Partners
  • LLP Agreement/Partnership Deed
  • CoI of LLP or Registration of Partnership
  • LLP Partners’ names
  • Attendance and salary register
  • Partners’ consent for the application
  • Authorization letter
  • LLP/Firm Bank account statement and canceled cheque
  • Passport size photograph of all directors/Partners

2.1 Partners’ Identity Proof:

  • Self-attested copy of PAN card (Mandatory)
  • Passport; or
  • Aadhar card; or
  • Voter ID; or
  • Driving license

2.2 Partners’ address proof:

  • Copy with self attestation of mobile/telephone bill
  • Less than two month old Bank account document
  • LLP/Firm Address Proof:
  • Telephone/gas/mobile bill
  • Less than two month old Bank account document
  • Copy of rent agreement with No Objection Certificate if in case of rented-premises
  • Register title document in case of self-owned premises
  1. For the companies
  • Company director attested authorized company PAN card
  • Company Aadhar card.
  • CoI (Certificate of incorporation).
  • MoA/AoA.
  • Board resolution duly signed.
  • Attendance and Salary register.
  • List of directors.
  • Company Bank account statement and canceled cheque.
  • Authorization letter.
  • Passport size photograph of all directors.

3.1 Company Directors Identity Proof:

  • Self-attested copy of PAN card (Mandatory)
  • Passport; or
  • Aadhar card; or
  • Voter ID; or
  • Driving license

3.2 Address Proof:

  • Copy of telephone or mobile bill which is self-attested
  • Telephone/gas/mobile bill
  • Less than two month old Bank account document
  • Copy of rent agreement with No Objection Certificate if in case of rented-premises
  • Register title document in case of self-owned premises

3.3 Company Address Proof:

  • Telephone/Mobile/Electricity/Gas bill (Less than 2 months old); AND
  • In case of rented premises a notarized copy of Rent Agreement with a No-Objection Certificate (NOC) for conducting business;
  • In the case of self-owned premises, a registered title document.
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