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Professional Tax Return Filing – Expert Legal Support by Nd Salva
Professional Tax is a state-imposed direct tax applicable to individuals and entities engaged in a profession, employment, trade, or calling. While the amount may seem nominal, non-compliance with Professional Tax return filing requirements can result in penalties and enforcement actions under state laws.
At Nd Salva Advocates & Legal Consultants, we provide comprehensive legal and procedural assistance in Professional Tax (PT) registration, return preparation, and filing across multiple Indian states. Our objective is to ensure that your statutory compliance is complete, accurate, and timely—helping you avoid penalties and reputational risks.
What is Professional Tax?
Professional Tax (PT) is a state-level tax levied under the respective State Professional Tax Acts on:
Salaried individuals (employees)
Self-employed professionals (lawyers, doctors, architects, etc.)
Business owners and traders
Firms, LLPs, and corporations
While employers are required to deduct and deposit PT for their employees, self-employed individuals must compute and pay PT directly to the state authorities.
The maximum annual PT liability is capped at ₹2,500, but the compliance obligation, including filing periodic returns, is mandatory under state law.
What is a Professional Tax Return?
A Professional Tax Return is a formal statement submitted to the State Professional Tax Department, declaring the tax deducted or paid during a specific period. Filing these returns is:
Mandatory for all entities and individuals with PT liability
Subject to penalties in case of delay, non-filing, or non-payment
Periodical, with monthly, quarterly, or annual filings, depending on the state
States Where Professional Tax is Applicable
Professional Tax is levied in the following states and union territories:
Andhra Pradesh, Assam, Bihar, Chhattisgarh, Gujarat, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Punjab, Rajasthan, Tamil Nadu, Telangana, Tripura, Uttar Pradesh, West Bengal
Entities operating in these states must ensure state-specific compliance, including registration, deduction, payment, and return filing under relevant rules.
Professional Tax Slab Rates
Professional Tax slabs differ across states and are generally based on monthly income. Typical slabs include:
Income < ₹15,000 – Nil or minimal PT
₹15,001 – ₹25,000 – Mid-range PT (state-specific)
Above ₹25,000 – Capped PT (typically ₹200/month)
Note: Slab rates, exemptions, and due dates vary. Our team at Nd Salva provides state-wise advisory to ensure exact compliance.
Who Must File Professional Tax Returns?
| Category | Responsibility |
|---|---|
| Employers | Deduct PT from employees’ salaries, pay to the state, and file returns on time |
| Self-Employed | Compute PT based on income, make payments, and file returns directly |
| Businesses/LLPs | Ensure PT compliance for both employer and business liability |
PTRC Return Filing – Employer’s Legal Obligations
Under state regulations, an employer is legally required to:
Deduct PT from salaries as per slab
Deposit the deducted amount to the state treasury
File Professional Tax Returns (PTRC) within prescribed timelines
Attach proof of payment (challans) with each return
Failure to file or attach payment proof can lead to invalid return filings and penalty proceedings.
Exemptions from Professional Tax Filing
Certain individuals are exempt from both PT payment and return filing, including:
Persons with disability or permanent blindness
Parents of children with mental disabilities
Senior citizens aged 65 and above
Members of armed forces (Army, Navy, Air Force)
Badli workers in the textile sector
Women agents under Mahila Pradhan Kshetriya Bachat Yojana
PT Return Filing Due Dates
PT return due dates vary state-wise and registration-type-wise. Some states require:
Monthly returns for entities with large employee count
Quarterly or annual returns for others
We provide clients with automated deadline reminders and handle end-to-end submission, ensuring on-time compliance across jurisdictions.
Documents Required for PT Return Filing
PAN Card & Aadhaar of the entity/individual
Salary or income proof
Bank account details
Proof of PT registration
Payment challans/receipts
Shop & Establishment Certificate (if applicable)
TDS details
Authorisation documents (for filing through representative)
Step-by-Step Procedure for Filing PT Returns
Professional Tax Registration
Obtain PTRC (Professional Tax Registration Certificate)
In case of employers: Also obtain PTEC (Enrollment Certificate)
Determine Applicable Slab
Based on income and employee salary structure
Collect Supporting Documents
Salary slips, challans, income proof, etc.
Prepare the Return
As per the state’s prescribed format
Pay Professional Tax
Deposit any balance PT liability
Submit Return
File online/offline return with payment proofs
Acknowledgment
Secure proof of submission for future reference
Penalties for Non-Compliance
Penalties vary across states. For example, in Maharashtra:
| Violation | Penalty |
|---|---|
| Not obtaining PT registration | ₹5 per day |
| Late return filing | ₹1,000 per return |
| Late payment | 1.25% monthly interest + 10% penalty |
Illustration:
If PT liability of ₹1,00,000 is delayed by 12 months:
Interest = ₹15,000 | Penalty = ₹10,000 | Total = ₹25,000+
Why Choose Nd Salva for PT Return Filing?
At Nd Salva, we combine our deep legal expertise and process-driven approach to deliver seamless, accurate, and compliant PT return filing services.
What We Offer:
End-to-end PT compliance across multiple states
Timely return preparation and submission
Filing under PTRC and PTEC as required
Support for challan preparation and payment
Legal consultation on state-specific exemptions
Penalty avoidance through proactive compliance
Whether you’re an employer, self-employed professional, startup, or growing business, our team ensures that your Professional Tax obligations are met without errors or delays
Stay Compliant with Nd Salva
Ensure 100% compliance with Professional Tax laws by partnering with Nd Salva Advocates & Legal Consultants. Let our experienced professionals manage your PT return filing so you can focus on your core business activities.
