Professional Tax :
Sikkim
Act Information
Act:Sikkim Tax on Professions, Trades, Callings, and Employments Act of 2006
Rule:Sikkim Tax on Professions, Trades, Callings, and Employments Rules of 2006
Applicability:It applies on Salaried workers in the public and private sectors and Professionals who work for themselves, traders, independent contractors, freelancers, and entrepreneurs
Professional Tax Slabs
S.No.:1.
Category:Salaried Employee
Frequency:-
Professional Tax Paid:-
S.No.:a
Category:Up to 20000
Frequency:Monthly
Professional Tax Paid:0
S.No.:b
Category:Rs 20001 to 30000
Frequency:Monthly
Professional Tax Paid:125
S.No.:c
Category:Rs. 30001 to 40000
Frequency:Monthly
Professional Tax Paid:150
S.No.:d
Category:More than 40000
Frequency:Monthly
Professional Tax Paid:200
S.No.:2
Category:Practitioners including legal, medical, director of companies and Technical and professional consultants with annual gross
Frequency:-
Professional Tax Paid:-
S.No.:a
Category:Rs. 25000 or less
Frequency:Annually
Professional Tax Paid:0
S.No.:b
Category:Rs. 25001 to 35000
Frequency:Annually
Professional Tax Paid:100
S.No.:c
Category:Rs. 35001 to 60000
Frequency:Annually
Professional Tax Paid:150
S.No.:d
Category:Rs. 60001 to 75000
Frequency:Annually
Professional Tax Paid:200
S.No.:e
Category:Rs. 75001 to 85000
Frequency:Annually
Professional Tax Paid:300
S.No.:f
Category:Rs. 85001 to 95000
Frequency:Annually
Professional Tax Paid:400
S.No.:g
Category:Rs. 95001 to 110000
Frequency:Annually
Professional Tax Paid:500
S.No.:h
Category:Rs. 110001 to 170000
Frequency:Annually
Professional Tax Paid:1000
S.No.:i
Category:Rs. 170001 to 180000
Frequency:Annually
Professional Tax Paid:1500
S.No.:j
Category:180001 to 270000
Frequency:Annually
Professional Tax Paid:2000
S.No.:k
Category:More than 270000
Frequency:Annually
Professional Tax Paid:2500
Employment Categories
Category:Salaried employee
Applicable Date:Monthly
Return Date:Quarterly starting from 30th April, every 3 months.
Penalty:On delay registration led to Rs. 5 per day and on late payment or non-payment will lead to 1.25% penalty per month.
Category:Practitioners including legal, medical, director of companies and Technical and professional consultants with annual gross
Applicable Date:Yearly
Return Date:Quarterly starting from 30th April, every 3 months.
Penalty:On delay registration led to Rs. 5 per day and on late payment or non-payment will lead to 1.25% penalty per month.