Overview
Professional Tax is a tax levied by the state government on individuals who are employed and earning an income.
Certificates required for individuals or businesses to register for the payment of professional tax in India :
Professional Tax Enrollment Certificate
(PTEC)
(PTEC)
This certificate is required for individuals or businesses , Companies and Firms to register and pay professional tax.
Professional Tax Registration Certificate
(PTRC)
(PTRC)
Under this certificate employer needs to deduct PT from their salary and pay it to government.
Documents Requirements
Documents of Individual
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PAN & AadharCard
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Mobile No. & Email ID
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Bank Details
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Address Proof (Owned) ( Electricity Bill / Water Bill / Property Tax / Driving Licence)
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Address Proof (Rented) ( NOC / Rent Agreemet)
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Colour Photo
Other than Individual
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[Certificate of Incorporation, MOA & AOA of Company / LLP Agreement of the LLP/ Partnership Deed of the Firm]
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Bank details of the business & Directors/Partners
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Address Proof of business and Directors/ Partners(owned) ( Electricity Bill / Water Bill / Property Tax / Driving Licence)
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Address Proof of business and Directors/ Partners (Rented) ( NOC / Rent Agreemet)
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Bank details of the Directors/Partners
Frequently Asked Question
Yes, obtaining PTRC is mandatory if entity is having one or more employee and failure to do so may result in penalties and fines.
Yes, obtaining PTEC is mandatory and failure to do so may result in penalties and fines.
The owner or authorized representative of the business is responsible for obtaining PTRC.
Penalties for non-compliance with PTRC requirements may include fines and interest on the unpaid taxes.
Companies, businesses, and self-employed individuals operating in certain Indian states are eligible for Professional Tax Enrollment.
The deadline for Professional Tax Enrollment varies from state to state and may be annual or within a specific timeframe after starting a business.