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
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.