Professional tax in India is collected by state government on income earned by different individuals from various sources. Professional tax is subject to a minimum income level and it is levied as per slab rates applicable for different income levels. Professional tax slab rates vary from states to states. The maximum amount charged as professional tax is Rs. 2500 per year. The total amount paid as professional tax comes under deduction under Section 16 of the Indian Income Tax Act, 1961.
Professional Tax in West Bengal:
As per the Article 276, Clause 2 of the Indian Constitution, the State Government of West Bengal can charge professional tax on income earned various sources. Professional tax in West Bengal is managed by West Bengal Tax on Profession, Trade, Callings and Employment Act, 1979.
How to Pay Professional Tax in West Bengal:
For salaried employees, professional tax is deduced by employers and deposited with the Government. Self-employed individuals can to pay it on their own by visiting local PT offices.
Who Pays Professional Tax in West Bengal?
All professionals working in private and government organizations and self-employed individuals are liable to pay professional tax whose monthly salary is above Rs.8, 500. Individuals earning less than Rs. 8,500 need not pay professional tax in West Bengal. Hindu Undivided Family, corporation, firm, company or other corporate body, any society, club or association engaged in any profession, trade or employment in West Bengal are responsible for paying professional tax if their names are mentioned in the Profession Tax Schedule. The Profession Tax Schedule is available on the official website of West Bengal Professional Tax which is wbcomtax.nic.in. Professional tax is paid on yearly basis in West Bengal.
Listed below are some of the categories of professionals who need to pay professional tax in West Bengal:
- Legal practitioners.
- Medical practitioners.
- Architects
- Engineers
- Chartered accounts
- Management consultants
- Tax consultants
- Licensed shopkeepers
- Occupier for factories
- Licensed shipping brokers
- Licensed boat suppliers
West Bengal Professional Tax Slab Rate 2015-16:
Each state government revises its professional slab tax rates at regular intervals, usually on yearly basis. Mentioned below is the revised rates of West Bengal Professional Tax for the financial year 2015-2016.
| Monthly Gross Salary | Amount Payable as Professional Tax Per Month |
|---|---|
| Up to Rs 8,500/- | Nil |
| Rs 8,501-Rs 10,000/- | Rs 90 |
| Rs 10,001-Rs 15,000/- | Rs 110 |
| Rs 15,001-Rs 25,000/- | Rs 130 |
| Rs 25,001-Rs 40,000/- | Rs 150 |
| Above Rs 40,001/- | Rs 200 |
Professional Tax E-payment in West Bengal:
Professional tax can be paid online in West Bengal. To pay professional tax online in West Bengal, you need to visit the web portal called wbcomtax.nic.in where you need to click on “e-services” which will lead you to “e- payment” followed by “GRIPS”. If a person pays professional tax online and he possesses a valid PAN, he is eligible for receiving a Demat Certificate of Enrolment.
West Bengal Professional Tax Late Payment Penalty:
The State Government of West Bengal charges professional tax penalty charges under the following conditions:
If an individual fails to pay professional tax on time due for him/her.
If a person fails to enroll within 90 days from the date he/she becomes eligible for professional tax payment.
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