Professional Tax :
Mizoram
Act Information
Act:Mizoram Professions, Trades, Callings, and Employments Taxation Act of 1995
Rule:Mizoram Professions, Trades, Callings, and Employments Taxation Rules of 1996
Applicability:It applies on Public and private sector salaried workers making more than ₹5,000 a month and Professionals who work for themselves, traders, companies, firms, etc., whose revenue or turnover surpasses certain thresholds.
Professional Tax Slabs
S.No.:1
Category:Salaried employee
Frequency:Per Month
Professional Tax Paid:-
S.No.:a
Category:Up to Rs. 5000
Frequency:Monthly
Professional Tax Paid:0
S.No.:b
Category:Rs. 5001 to 8000
Frequency:Monthly
Professional Tax Paid:75
S.No.:c
Category:Rs. 8001 to 10000
Frequency:Monthly
Professional Tax Paid:120
S.No.:d
Category:Rs. 10001 to 12000
Frequency:Monthly
Professional Tax Paid:150
S.No.:e
Category:Rs. 12001 to 15000
Frequency:Monthly
Professional Tax Paid:180
S.No.:f
Category:Rs. 15001 to 20000
Frequency:Monthly
Professional Tax Paid:195
S.No.:g
Category:Above 20000
Frequency:Monthly
Professional Tax Paid:208
Employment Categories
Category:Salaried employee
Applicability date:Monthly by last date
Return date:Monthly
Penalty:On delay registration or enrollment led to fine of Rs. 5 per day, on late payment interest 1.25% per month and 100% penalty and on false return/evasion fine up to Rs. 500 or 6 month imprisonment or both.