Professional Tax :
West Bengal
Act Information
Act:West Bengal State Tax on Professions, Trades, Callings & Employments Act, 1979
Rule:West Bengal State Tax on Professions, Trades, Callings & Employments Rules, 1979
Applicability:It applies on Employers must obtain a Certificate of Registration and are in charge of deducting PT from workers and Professionals and self-employed individuals are required to obtain an Enrollment Certificate.
Professional Tax Slabs
S.No.:1
Category:Salaried Employee
Frequency:Per Month
Professional Tax Paid:-
S.No.:a
Category:Up to Rs. 10000
Frequency:Monthly
Professional Tax Paid:0
S.No.:b
Category:Rs. 10001 to 15000
Frequency:Monthly
Professional Tax Paid:110
S.No.:c
Category:Rs. 15001 to 25000
Frequency:Monthly
Professional Tax Paid:130
S.No.:d
Category:Rs. 25001 to 40000
Frequency:Monthly
Professional Tax Paid:150
S.No.:e
Category:More than Rs. 40000
Frequency:Monthly
Professional Tax Paid:200
S.No.:2
Category:Persons being individuals engaged in any profession or calling (but not engaged as an employee) having annual gross
Frequency:Per Annum
Professional Tax Paid:-
S.No.:a
Category:Not more than Rs. 60,000
Frequency:Annually
Professional Tax Paid:0
S.No.:b
Category:Rs. 60001 to 72000
Frequency:Annually
Professional Tax Paid:480
S.No.:c
Category:Rs. 72001 to Rs. 84000
Frequency:Annually
Professional Tax Paid:540
S.No.:d
Category:Rs. 84001 to 96000
Frequency:Annually
Professional Tax Paid:600
S.No.:e
Category:RS. 96001 To 108000
Frequency:Annually
Professional Tax Paid:1080
S.No.:f
Category:Rs. 1080001 to 180000
Frequency:Annually
Professional Tax Paid:1320
S.No.:g
Category:Rs. 180001 to 3 Lakhs
Frequency:Annually
Professional Tax Paid:1560
S.No.:h
Category:More than 3 Lakhs to 5 lakhs
Frequency:Annually
Professional Tax Paid:2000
S.No.:i
Category:More than 5 Lakhs
Frequency:Annually
Professional Tax Paid:2500
S.No.:3
Category:Persons engaged in any profession or trade involving supply of goods or services or both,
Frequency:Per Annum
Professional Tax Paid:-
S.No.:a
Category:Not more than 5 Lakhs
Frequency:Annually
Professional Tax Paid:0
S.No.:b
Category:More than 5 lakhs but less than Rs. 7.5 Lakhs
Frequency:Annually
Professional Tax Paid:300
S.No.:c
Category:Above Rs. 7,50,000 but not exceeding Rs.25,00,000
Frequency:Annually
Professional Tax Paid:600
S.No.:d
Category:Above Rs. 25,00,000 but not exceeding Rs. 50,00,000
Frequency:Annually
Professional Tax Paid:1200
S.No.:e
Category:Above Rs. 50,00,000
Frequency:Annually
Professional Tax Paid:2500
S.No.:4
Category: Persons who are engaged in any profession, trade, or calling in West Bengal
Frequency:Annually
Professional Tax Paid:2500
Employment Categories
Category:Salaried Employee
Applicability Date:By last date of the month
Return Date:By last date of the month
Penalty:On late payment have to pay penalty of 1%, on non-payment 50% penalty, in delay return have to pay fine Rs. 200 first month, Rs. 100/ months for next months and in delay in registration will lead to Rs. 500 per month.
Category:Persons being individuals engaged in any profession or calling (but not engaged as an employee) having annual gross
Applicability Date:By 15 may of every year
Return Date:By 15 may of every year
Penalty:On late payment have to pay penalty of 1%, on non-payment 50% penalty, in delay return have to pay fine Rs. 200 first month, Rs. 100/ months for next months and in delay in registration will lead to Rs. 500 per month.
Category:Persons engaged in any profession or trade involving supply of goods or services or both,
Applicability Date:By 15 may of every year
Return Date:By 15 may of every year
Penalty:On late payment have to pay penalty of 1%, on non-payment 50% penalty, in delay return have to pay fine Rs. 200 first month, Rs. 100/ months for next months and in delay in registration will lead to Rs. 500 per month.
Category: Persons who are engaged in any profession, trade, or calling in West Bengal
Applicability Date:By 15 may of every year
Return Date:By 15 may of every year
Penalty:On late payment have to pay penalty of 1%, on non-payment 50% penalty, in delay return have to pay fine Rs. 200 first month, Rs. 100/ months for next months and in delay in registration will lead to Rs. 500 per month.