Professional Tax Filing

Professional Tax (PT) is a state-level tax levied on income earned by way of profession, employment, trade, or business. It is applicable to salaried employees, professionals, freelancers, and businesses.

At Nexgenca, we ensure timely registration, deduction, and filing of Professional Tax, helping you stay compliant with all state-specific rules.

Who Needs to Pay Professional Tax?

• Employers – Must deduct PT from employees’ salaries and deposit with the state government.

• Employees – PT is deducted directly from their salary by the employer.

• Professionals & Self-Employed Individuals – Such as doctors, lawyers, CAs, consultants, freelancers, etc., must pay directly to the state government.

• Business Owners & Traders – Required to register and pay PT as per turnover/income.

Applicability and rates vary from state to state, with a maximum limit of ₹2,500 per year as per the Constitution of India.

State-wise Applicability

Professional Tax is not applicable in all states.

Applicable: Maharashtra, Karnataka, Andhra Pradesh, Telangana, Tamil Nadu, West Bengal, Gujarat, Madhya Pradesh, Odisha, Assam, Kerala, etc.
Not Applicable: Delhi, Haryana, Rajasthan, Uttar Pradesh, Punjab, etc.

Nexgenca tracks state rules for you and files PT as per your business location.

Due Dates for PT Filing

• Monthly Filing: Employers must deposit PT deducted from employees by the 20th of next month (varies by state).

• Annual Filing: In some states, if employees are less than 20, annual return is allowed.

• Self-Employed / Professionals: Payment is usually annually before 31st March.

Examples:

• Maharashtra → Annual return due 31st March.

• Karnataka → Monthly return due 20th of next month.

Penalties for Delay

• Late Filing Fee: ₹5 to ₹20 per day (varies by state).

• Interest: 1% to 2% per month on outstanding tax.

• Penalty: Can go up to 50% of tax due for non-compliance.

With Nexgenca’s expert filing, you avoid all penalties and late fees.

Documents Required for Professional Tax Filing

• PAN & TAN of employer/business

• Employee salary details

• Professional/business registration certificate

• Address proof of office/place of business

• Previous PT payment challans/returns

Why Choose Nexgenca for Professional Tax Filing?

• End-to-end PT registration and filing

• State-wise compliance tracking for different locations

• Timely reminders to avoid penalties

• Filing for both employers and professionals

• Affordable pricing with expert CA support