Professional Tax Filing

Who Pays Professional Tax?

Self-employed individuals who are working in any kind of profession, business and trade will come under the category of pt registration and are legally responsible for paying professional tax to the state government. This tax is collected by the Commercial Taxes Department and the tax slabs differ for each state.

The tax is calculated from the annual taxable income of the professionals and it can be paid annually and also as monthly tax. A self-employed individual must get the certificate of Enrolment from the authorized authority in the specified format.

If a salaried individual or wage earner, pay Professional tax is deducted from the salary of the employees every month. An employer cannot make a deposition of the deducted amount without getting the registration certificate from the respective authority.