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Understanding Professional Tax In Assam: Tax Slab, Due Date, Penalty, Exemption

Introduction

State governments in India levy professional taxes on salaried individuals working in various professions, such as doctors, lawyers, chartered accountants, etc., working in non-government or government establishments. Clause (2) of Article 276 of the Indian Constitution forms the basis on which the government enacts rules related to this tax. In this article we will tell you in detail about professional tax registration in Assam.

Professional Tax in Assam

According to the Assam State Government, every person who is earning income through self-employment or through a job is basically liable to pay professional tax. The amount payable is decided by the government itself, it completely depends on one's income slab.

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Professional Tax Slab Rate in Assam

The professional tax slab rate in Assam is basically classified according to the class of employment of the individuals. Based on this, people have been classified into 9 different classes. The professional tax slab rates of some individual categories are given below like:

Monthly Salary or Wage Tax Slab Rate
Up to Rs 10,000 Not Applicable
Rs 10,001 to Rs 15,000 Rs 150 per month
Rs 15,001 to Rs 25,000 Rs 180 per month
Above Rs 25,001 Rs 208 per month

Medical and legal professionals, experts in various technical fields, consultants, individuals involved in specific vocations or trades, and so on.

Annual Gross Income Tax Slab Rate
Up to Rs 1,20,000 Not Applicable
Rs 1,20,001 to Rs 1,80,000 Rs 1800 p.a.
Rs 1,80,001 to Rs 3,00,000 Rs 2160 p.a.
Rs 3,00,001 and above Rs 2500 p.a.

Due date of Professional Tax in Assam

The due date for professional tax filing in Assam basically depends on the enrollment date. If you have enrolled on or before 31st May before the year starts, your due date will be 30th June of that year. However, if you enroll after May 31, then in such a situation you will have to compulsorily pay professional tax within a month.

Assam Professional Tax Late Payment Penalty

If you live in Assam state and pay professional tax late then the Assam government imposes a 2% monthly penalty on you. However, if you do not make any payment, then in such a situation you may have to pay a heavy penalty of twice the total professional tax payable in Assam.

Persons who are Exempted from Paying Professional Tax in Assam

According to the Assam Profession, Trade, Business and Employment Taxation Act 1947, certain individual classes are exempted from paying professional tax. Section 3 clearly states that the following persons are exempted from paying professional tax:

  • If you are a member of the Indian Armed Forces, you are exempted from paying professional tax in Assam.
  • If you are among the persons notified by the Government of Assam in public interest, you will not have to pay Peshawar Tax.

Conclusion

Every person having minimum income of Rs 10001 in Assam has to compulsorily pay professional tax. However the minimum amount of tax payable basically depends on the income slab. You will have to study the tax rates according to your employment and after having complete information about it, you will have to pay tax accordingly.

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