Professional Tax :
Bihar
According to the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011, it is mandatory for the employers to deduct professional tax on different monthly salary slabs. Employees drawing up to ₹25,000 are exempt, employees drawing between ₹25,001 and ₹41,666 contribute ₹166.00 and employees drawing above ₹41,666 contribute a flat ₹208.00 per month. These payroll liabilities are required to be deducted systematically and submitted through electronic portal on or before the 15th of the succeeding month to ensure clean compliance and avoid state-enforced penalties.
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
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