Professional Tax :
Assam
Act Information
Act:Assam Professions, Trades, Callings and Employments Taxation Act, 1947
Rule:The Assam Professions, Trades, Callings and Employments Taxation Rules, 1947
Applicability:It applies on salaried workers who make more than ₹15,000 a month, independent contractors (physicians, attorneys, certified public accountants, etc.), Dealers, traders, employers, and proprietors of factories or mills, including those registered for GST and Some sectors (such as the media, nursing homes, beauty salons, etc.)
Professional Tax Slabs
S.No.:1
Earned Salary:Up to Rs. 15000/-
PT Amount:Nil
Remarks:Nil
S.No.:2
Earned Salary:From Rs. 15001/- to Rs. 25000
PT Amount:Rs. 180
Remarks:Nil
S.No.:3
Earned Salary:From Rs. 25001/-
PT Amount:Rs. 208
Remarks:Nil
Employment Categories
PT Payment Due Date:Every Month on last day
PT Return Due Date:Every Month on last day
Interest On Late Payment:Interest of 1.25% on the due amount.
Penalty On Late Payment:Delay filing penalty will lead to fine up to Rs. 1000/-