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State-specific compliance

Professional Tax Registration & Payment in Assam

How Professional Tax Registration & Payment applies to a business operating in Assam, with the state-level authority, citations and the next deadline.

Check this for your businessThe Compliance module

Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.

Definition

Professional Tax Registration & Payment as it applies to businesses operating in Assam. Professional tax is a state-imposed tax on professions, trades, callings and employment. Levied in 16 states/UTs — including Maharashtra, Karnataka, Tamil Nadu, Telangana, West Bengal, Gujarat, Madhya Pradesh, Kerala, Andhra Pradesh, Assam, Bihar, Odisha, Sikkim, Tripura, Nagaland, Puducherry.

  • SourceState Profession Tax Acts (Maharashtra 1975; Karnataka 1976; Tamil Nadu Municipal Act etc.); Constitutional ceiling Rs 2,500 per person per year (Art 276) · Sec 4 (registration)
    mahagst.gov.in

What it means in practice

Professional Tax Registration & Payment is a Assam-specific regulation administered by State Commercial Tax / Revenue Department.

Two registrations: PTRC (Professional Tax Registration Certificate — employer) and PTEC (Enrolment Certificate — self). Slab rates vary by state.

  • SourceState Profession Tax Acts (Maharashtra 1975; Karnataka 1976; Tamil Nadu Municipal Act etc.); Constitutional ceiling Rs 2,500 per person per year (Art 276) · Sec 4 (registration)
    mahagst.gov.in

Does Professional Tax Registration & Payment apply to your business in Assam?

FacetConditionApplies
State coverageApplies in: Maharashtra, Karnataka, Tamil Nadu, Telangana, West Bengal, Gujarat, Madhya Pradesh, Kerala, Andhra Pradesh, Assam, Bihar, Odisha, Sikkim, Tripura, Nagaland, Puducherry
Sector coverageApplies across all sectorsDepends

Deadlines and penalty

Cadence
Every year · Annual renewal
Next due
No fixed date Recurring; dates depend on your registration
Penalty for default
Late registration: penalty Rs 5/day (Maharashtra) or 10% of tax (Karnataka). Non-payment attracts interest at notified rates.

This obligation has no fixed calendar date: it depends on when you start, your licence date or your registration.

Citations

  • SourceState Profession Tax Acts (Maharashtra 1975; Karnataka 1976; Tamil Nadu Municipal Act etc.); Constitutional ceiling Rs 2,500 per person per year (Art 276) · Sec 4 (registration)
    mahagst.gov.in

Related

Professional Tax Registration & Payment in Assam by sector

Professional Tax Registration & Payment in other states