Professional Tax :
Bihar
Act Information
Act:The Bihar Tax on Professions, Trades, Callings, and Employments Act, 2011
Rule:The Bihar Tax on Professions, Trades, Callings, and Employments Rules, 2011
Professional Tax Slabs
S.No.:1
Category:Salaried Employees (per annum)
Frequency:-
Professional Tax Paid:-
S.No.:a
Category:Rs. 0 to 3 lakhs
Frequency:Annual
Professional Tax Paid:0
S.No.:b
Category:Rs. 3,00,001 to Rs. 5,00,000
Frequency:Annual
Professional Tax Paid:1000
S.No.:c
Category:Rs. 5,00,001 to Rs. 10,00,000
Frequency:Annual
Professional Tax Paid:2000
S.No.:d
Category:Rs. 10,00,001 and above
Frequency:Annual
Professional Tax Paid:2500
S.No.:2
Category:Dealers, whose annual turnover of Sales or purchases
Frequency:-
Professional Tax Paid:-
S.No.:a
Category:0 to Rs. 10,00,000
Frequency:Annual
Professional Tax Paid:0
S.No.:b
Category:Rs. 10,00,001 to 20,00,000
Frequency:Annual
Professional Tax Paid:1000
S.No.:c
Category:Rs. 20,00,001 to Rs. 40,00,000
Frequency:Annual
Professional Tax Paid:2000
S.No.:d
Category:Rs. 40,00,001 and more
Frequency:Annual
Professional Tax Paid:2500
S.No.:3
Category:Holders of Permits for Transport Vehicles
Frequency:-
Professional Tax Paid:-
S.No.:a
Category: any taxi passenger car, for each such vehicle
Frequency:Annual
Professional Tax Paid:1000
S.No.:b
Category:Trucks or buses for each such vehicle
Frequency:Annual
Professional Tax Paid:2500
S.No.:4
Category:Other (Per annum)
Frequency:-
Professional Tax Paid:-
S.No.:a
Category: Cable operators, Film distributors
Frequency:Annual
Professional Tax Paid:2500
S.No.:b
Category:Persons owning/running Cinema hall, Theatres
Frequency:Annual
Professional Tax Paid:2500
S.No.:c
Category: Persons owning/running marriage halls, conference halls, commercial halls and residential hotels
Frequency:Annual
Professional Tax Paid:2500
S.No.:d
Category:Persons owning/running health centers
Frequency:Annual
Professional Tax Paid:2500
S.No.:e
Category:Persons running /conducting coaching classes
Frequency:Annual
Professional Tax Paid:2500
S.No.:f
Category:Owners or lessees of Petrol/Diesels/Oil Pumps and Service Stations.
Frequency:Annual
Professional Tax Paid:2500
S.No.:g
Category:Licensed Foreign Liquor Vendors
Frequency:Annual
Professional Tax Paid:2500
S.No.:h
Category: Persons owning/running Brick klin
Frequency:Annual
Professional Tax Paid:2500
S.No.:i
Category:Banking Companies
Frequency:Annual
Professional Tax Paid:2500
S.No.:j
Category: Companies registered under the Companies Act, 1956
Frequency:Annual
Professional Tax Paid:2500
Employment Categories
Category:Salaried employees
Applicability Date:By 15 November
Return Date:By 30 November
Penalty:Late Payment Rs. 100 per month
Category:Dealers
Applicability Date:By 15 November
Return Date:By 30 November
Penalty:Late Payment Rs. 100 per month
Category:Holders of Permits for Transport Vehicles
Applicability Date:By 15 November
Return Date:By 30 November
Penalty:Late Payment Rs. 100 per month
Category:Others
Applicability Date:By 15 November
Return Date:By 30 November
Penalty:Late Payment Rs. 100 per month