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Assam Professional tax is levied & collected by the local municipal authorities in India (such as Panchayat, Municipalities, etc.). Professional Tax is being handled by the revenue department of the local self-government. In this article, we will study all about Assam professional tax registration in depth.
The Government levies Assam professional tax on the individuals working in the government or non-government organizations, or salaried persons or professionals like CA, Lawyers, Doctors, etc.
The regulations related to the it are applicable under Article 276 clause (2) of the Indian Constitution.
The professional tax rates vary from one state to another, but the amount for professional tax must not exceed Rs. 2500.
The professional tax slab in Assam is in the tabular form below
Amount Payable per Month
Less than Rs. 10,000
Rs. 10,001 to Rs. 15,000
Rs. 15,001 to Rs. 24,999
More than Rs. 25,000
The business owners are responsible for deducting the employees’ salaries and deposit the amount to the relevant government department. The tax may be paid monthly, quarterly, or annually, based on the business nature.
The professional tax return must be filed to the tax department in a prescribed form within a specified time at the end of every financial year.
The proof of tax payment is necessary, as, without it, the application will be considered incomplete or invalid.
Professional tax to be collected must not exceed Rs. 2500 per annum for any state. However, it is not imposed by all states. The states where professional tax is imposed on people are:
The following are exempted from paying professional tax:
The following documents are needed for Professional Tax registration:
All the documents mentioned above must be self-attested.
The person, who has started his profession or business, will be liable to pay the professional tax. He has to register himself with the relevant department within 30 days of starting the profession.
The process of registration of Assam professional tax is:
After the submission of application form, the administration process starts.
After submitting the application form, the registration request is sent to the concerned person, i.e., Assistant Commissioner of Taxes or the Superintendent of Taxes Incharge.
The concerned officer reviews the application and verifies the details, and processes the application.
The processing of application includes order enquiry, order security hearing for new registration. The concerned officer may directly choose the option of final approval of the registration.
After the completion of the above process, the registration number is generated.
Professional tax payable is calculated on the basis of the gross salary and tax slab prescribed by the Government.
Professional tax is required to be paid within the prescribed time. The due date for the tax to be paid is mentioned in the respective state Acts. In case of failure to pay the tax, the Government will penalize the defaulter. The penalty imposed in case of:
The process and the eligibility to register for professional tax in Assam are explained in the article above. Businesses in Assam must register them under the professional tax, allowing the Government to collect the tax and increase the revenue.
Read our article:All about Kerala Professional Tax Registration
Completed BA LLB from JEMTEC, School of Law, Greater Noida (Affiliated to GGSIP University, New Delhi). I have an experience of about 2 years in various fields of corporate laws, but I have a keen interest in researching on legal issues and to gain knowledge. I always strive to bring the best to work on what I do.
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