Persons, carrying freelancing business without any employees are also required to register themselves subject to the monetary threshold provided by the respective State’s legislation.
Professional tax levy is subject to the exemption provided by the respective State to certain categories such as parents or guardian of any person who is suffering from mental retardation, blind persons are exempted.
The tax amount varies but it is capped at Rs.2500 per annum.
Penalty or Late Fee ?
Penalty of Rs. 5/- per day will be applicable if you are delayed to obtain PT Registration.
Exemption from PT Registration:
- An individual suffering from a permanent physical disability (including blindness).
- Parents or guardians of individuals suffering from mental disability
- Women exclusively engaged as agent under the Mahila Pradhan Kshetriya Bachat Yojana or Director of Small Savings.
- Person above 65 years of age
- Badli workers in the textile industry.
Following are some of the Indian states and union territories where professional tax is applicable:
- Andhra Pradesh
- Karnataka
- Maharashtra
- Tamil Nadu
- Assam
- Kerala
- Meghalaya
- Tripura
- Bihar
- Jharkhand
- Madhya Pradesh
- West Bengal
- Manipur
- Mizoram
- Odisha
- Puducherry
- Sikkim
- Telangana
- Chhattisgarh
- Gujarat
- Nagaland^
*According to the Nagaland Department of Taxes, professional tax is applicable in the state, however, other widely-followed publications there is no professional tax applicable in Nagaland.
Major Indian States and Union Territories Which Do Not Levy Profession Tax
Following are some of the Indian states and union territories where no professional tax is applicable:
- Arunachal Pradesh
- Himachal Pradesh
- Delhi
- Haryana
- Uttar Pradesh
- Uttarakhand
- Andaman and Nicobar Islands
- Daman & Diu
- Dadra and Nagar Haveli
- Lakshadweep
- Jammu & Kashmir
- Punjab
- Rajasthan
- Chandigarh
- Goa
Time Duration : It takes 7-14 working days.
Fee : Rs. 1499/-
