Professional Tax in Assam

Get the latest information about state-wise professional tax in India.

Professional Tax is a state-level tax that is levied by the Government of Assam on individuals who earn a regular income through their profession or employment. It is governed by the Assam Professional Tax Act, 2007, and the Assam Professional Tax Rules, 2008.

The professional tax in Assam is a tax on employment, profession, and calling. It is levied on employees and self-employed individuals who earn a regular income from their profession or employment. The amount of professional tax that an individual needs to pay in Assam depends on their monthly income and the category of employment or profession.

As per the current provisions, the professional tax rates in Assam are as follows:

Monthly Income Tax Amount
Up to Rs. 10,000 Nil
Between Rs. 10,001 and Rs. 15,000 Rs. 150 per month
Above Rs. 15,000 Rs. 180 per month

Self-employed individuals who earn an income from their profession or business are also required to pay professional tax in Assam. The tax amount for self-employed individuals depends on their annual turnover.

It is important to note that the payment of professional tax in Assam is mandatory and failure to pay the tax can attract penalties and legal action.

Due Dates of Professional Tax in Assam

The due dates for Professional Tax in Assam are as follows:

Monthly Returns: The due date for filing monthly returns is the last day of the following month. For example, the return for the month of January is due on or before the last day of February.

Annual Returns: The due date for filing annual returns is on or before the 30th of April of the following year. For example, the return for the financial year 2022-2023 is due on or before the 30th of April 2023.

It is advisable to comply with the due dates to avoid any unnecessary financial burden, penalties and interest charges.

Tax slab rates for professional tax in Assam

The Professional Tax slab rates in Assam are as follows:

  1. For individuals earning up to Rs. 10,000 per month, there is no professional tax.
  2. For individuals earning between Rs. 10,001 and Rs. 15,000 per month, the professional tax is Rs. 150 per month.
  3. For individuals earning between Rs. 15,001 and Rs. 25,000 per month, the professional tax is Rs. 180 per month.
  4. For individuals earning more than Rs. 25,000 per month, the professional tax is Rs. 208 per month.

It is important to note that the professional tax is deducted by the employer from the employee’s salary and deposited with the State Government. Failure to pay professional tax or delayed payment may result in penalties, therefore, compliance with the professional tax regulations in Assam is important to avoid any unnecessary financial burden.

Exemptions in Assam professional tax

In Assam, certain individuals and groups are exempted from paying Professional Tax. Here are some of the exemptions:

  1. Individuals who are disabled and have at least 40% disability are exempt from paying Professional Tax.
  2. Individuals who are over the age of 65 are exempt from paying Professional Tax.
  3. Individuals who are employed in the following sectors are exempt from paying Professional Tax:
    • Agriculture
    • Handloom
    • Cottage Industries
    • Fishermen
    • Weavers
    • Potters
    • Sculptors
    • People engaged in the sale of vegetables, fruits, and fish
  4. Members of the armed forces and paramilitary forces are exempt from paying Professional Tax.
  5. Individuals who are working in the unorganized sector and earning less than Rs. 10,000 per month are exempt from paying Professional Tax.

It is important to note that individuals or groups claiming exemption from Professional Tax must provide relevant documents and proof of their exemption to their employers or to the concerned authorities.

Run Error-Free Payroll in few simple clicks with Zimyo Payroll software