Obtaining a professional tax payment number or Enrollment Certificate (EC) is required to pay professional tax.
A paper professional tax challan can also be used to pay professional tax at the District Sales Tax Office; you will have to complete the form, stamp it, seal it and then make a cash or check payment, according to the department’s instructions.
Using the new EC and RC numbers, you may also make e-payments through professional tax challans by using the new EC and RC numbers. The benefit of making professional tax payments online or e-payments based on the professional tax return filing slab is that one does not have to visit the PT office every month or even download the PT Enrolment Certificate online.
Using the online payment system to pay professional taxes:
Here is a step-by-step guide to help you pay your professional tax online if you have your payment/enrollment number handy.
- To make a professional tax e-payment, only use the official state government website.
- Online, search for ‘Professional tax payment’ and the name of the city to find the portal.
- When you are in Karnataka, click on the Karnataka Professional Tax-KTP tab.
- There are two types of professional tax challans available on the website: those for self-employed professionals and those for registered employers.
- Please enter your Professional Tax Payment Registration Number, company name, and details.
- Depending on the regulations and demands of the department, choose monthly or annual payments.
- Enter the month and year for which you are paying taxes.
- In the professional tax payment amount column, enter the amount of the professional tax payment as well as any penalties.
- Please enter your registered mobile number as well as the bank details from which you intend to make the payment.
- Then click the submit button once you have entered your details.
- When the next screen loads, click the ‘Payment’ tab.
- Your bank’s net banking page will appear.
- Pay your professional tax due by signing in.
- Keep a copy of the transaction details and professional tax challan in pdf format for future reference.
Penalty clauses include:
Non-compliance is penalized by 10% of the due online professional tax payment. In the event that you fail to obtain a registration number by the due date, you will be penalized at Rs 5/- per day from that date. Those who file late returns of professional tax online payments face a penalty of Rs 1,000/- if they pay within a month of the due date or Rs 2,000/- if they pay over a month and later.
Tax slabs for professionals in different states
Here are a few Union Territories and States that do not levy Professional Tax before we get into the details of the slabs for each state.
| States & UTs without PT | States & UTs with PT |
| Andaman and Nicobar Islands | Andhra Pradesh |
| Arunachal Pradesh | Assam |
| Chandigarh | Bihar |
| Chhattisgarh | Gujarat |
| Dadra and Nagar Haveli | Jharkhand |
| Daman and Diu | Karnataka |
| Delhi | Kerala |
| Goa | Madhya Pradesh |
| Haryana | Maharashtra |
| Himachal Pradesh | Manipur |
| Jammu and Kashmir | Meghalaya |
| Ladakh | Mizoram |
| Lakshadweep | Nagaland |
| Rajasthan | Odisha |
| Uttar Pradesh | Puducherry |
| Uttarakhand | Punjab |
| Sikkim | |
| Tamil Nadu | |
| Telangana | |
| Tripura | |
| West Bengal |
Below are the income slabs and corresponding Professional Tax amounts for States and Union Territories.
Frequently Asked Questions about Professional Taxes
Does professional tax have to be paid by a salaried individual?
The payment of professional tax is mandatory for individuals whose income is derived from salary.
What are the requirements for a Certificate of Registration (RC)?
A certificate of Registration (RC) is required for all employers who pay Professional Tax on behalf of their employees.
Is there a wide variety of professional taxpayers?
A professional taxpayer can be divided into two types according to the following criteria:
- An employer who employs more than one worker must obtain the PTRC. This employee must receive a salary from the employer that exceeds the prescribed level for PT.
- Anyone in a profession, calling, or trade that falls under Schedule I (second column) must obtain a PTEC.
Is it mandatory for businesses to register and enroll for PT?
The Enrolment Certificate and the Registration Certificate – for PT – must be obtained by all businesses (except those exempted) within 30 days of a startup.
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