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
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.