Professional Tax in Assam 2025

Q: Is professional tax the same for all employees?

No, professional tax varies based on the employees monthly salary slab as determined by the state government.

By Apurba Chakraborty | Update on: 27-August-2025 01:09:47 PM | 6 Minutes Read

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Overview of Professional Tax in Assam
Types of Professional Tax Certificates
Procedure for Professional Tax Registration
Documents Required for Ptax Registration
Professional Tax Payment Due Date
Penalties for Non-Compliance
Various Ptax Forms in Assam
Frequently Asked Questions

Sample PTax Certificate in Assam

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Overview of Professional Tax in Assam

Professional Tax in Assam is governed by the Assam Professions, Trades, Callings and Employments Taxation Act, 1947 and its Rules. It applies to salaried individuals, self-employed professionals, and business entities operating in Assam. Employers are required to register and deduct tax from employees’ salaries, while self-employed individuals must obtain enrollment and pay annually.

Types of Professional Tax Certificates:

There are two types of certificates:

professional tax type in assam

1. Professional Tax Enrollment (PTEC):

Professional tax enrollment applies to a wide range of entities, including companies, firms, limited liability partnerships, corporations, societies, Hindu undivided families, associations, clubs, as well as professionals such as legal practitioners, contractors, architects, engineers, tax consultants, management professionals, chartered accountants, lawyers, and medical representatives like doctors and professors.

PTEC Tax Slab Rate In Assam for 2025-2026

Refer to the table below for the updated professional tax rates applicable to above category in Assam.

Annual Gross turnover (₹)	Professional Tax (₹)
₹1 - ₹1,20,000	Nil
₹1,20,001 - ₹1,80,000	₹ 1,800 p.a.
₹1,80,001 - ₹3,00,000	₹ 2,160 p.a.
Above ₹3,00,000	₹ 2,500 p.a.

2. Professional Tax Registration (PTRC):

Applicable for salaried employees, where the employer deducts the professional tax amount from the salary of the employee and deposits the tax to the state government.

PTRC Tax Slab Rate In Assam in 2025-2026

Refer to the table below for the updated professional tax rates applicable to salaried individuals in Assam.

Monthly Income (₹)	Professional Tax (₹)
Up to ₹10,000	Nil
₹10,001 - ₹15,000	₹ 150 p.m.
₹15,001 - ₹25,000	₹ 180 p.m.
Above ₹25,001	₹ 208 p.m.

Procedure for Professional Tax Registration

Application Submission:

Visit the official website of the Taxation Department, Assam.
Submit the application form along with required documents.

Verification & Approval:

The application and documents are verified by the authorities.
Once approved, a Certificate of Registration (PTRC or PTEC) is issued.

Payment of Professional Tax:

Employers need to deduct Professional Tax from employees’ salaries and pay it to the government monthly/annually.
Self-employed individuals need to pay the tax annually as per the prescribed rates.

Documents Required for Ptax Registration

For Employers (PTRC):

PAN Card and Address Proof of the establishment.
Trade License / Certificate of Incorporation.
Details of employees and their salary structure.
Bank account details.
Identity & Address Proof of the Employer.

For Self-Employed Individuals (PTEC):

PAN Card and Address Proof of the individual.
Proof of Profession (Trade License, Certificate of Practice, etc.).
Bank account details.
Identity Proof (Aadhaar, Voter ID, etc.).

Professional Tax Payment Due Date

PTRC: Monthly payment by the 28th of the following month.
PTEC: Annual payment by 31st May of each year.

Penalties for Non-Compliance

Late payment of Professional Tax attracts penalties and interest.
Non-registration or non-payment may result in legal proceedings and additional fines.

Various Ptax Forms in Assam

The Assam Commercial Tax Department requires various forms for Professional Tax-related processes. The main forms include:

Application Form	Category
Form-I	Application for Certificate of Registration / Amendment of Certificate of Registration
Form-IA	Certificate of Registration
Form-II	Application for a Certificate of Enrolment / Amendment of Certificate of Enrolment
Form-II-A	Certificate of Enrolment
Form-II-B	Certificate to be furnished by a person to his employer
Form-II-C	Certificate to be furnished by a person who is simultaneously in employment of more than one employer
Form-III	Return
Form-III-A	Application for permission to furnish returns covering quarter, six months or a year
Form-IV	Statement of Recovery
Form-V	Information to be furnished
Form-VI	Notice to a defaulting enrolled person
Form-VII	Notice for showing cause against non-enrolment
Form-VII-A	Assessment Order
Form-VII-B	Notice of Demand
Form-VII-C	Challan
Form-VII-CC	Challan
Form-VII-D	Assessment Register
Form-VIII	Refund Voucher
Form-IX	Refund Register

Frequently Asked Questions

Why is professional tax deducted?

Professional tax is deducted as a statutory obligation by state governments to generate revenue for welfare programs and ensure legal compliance.

Is professional tax compulsory in Assam?

Yes, professional tax is compulsory in Assam for employers, salaried individuals, and professionals as per the Assam Professions, Trades, Callings, and Employments Taxation Act, 1947.

Can we skip professional tax?

No, skipping professional tax is illegal, and non-compliance can result in penalties and legal action.

Can professional tax can be refunded?

No, professional tax cannot be refunded as it is a statutory tax and not eligible for refunds once paid.

Is professional tax the same for all employees?

No, professional tax varies based on the employee's monthly salary slab as determined by the state government.

Who is exempt from professional tax in Assam?

Professional tax in Assam is exempted for members of the Indian Navy, Air Force, and Army serving in any part of Assam.

How to pay professional tax in Assam?

Professional tax can be paid online through the official website by providing the government ID, registration number, enrolment number, or application number for new enrolment.

Is professional tax part of CTC?

Yes, professional tax is part of CTC as it is deducted from the employee’s gross salary by the employer.

Is professional tax deductible in the new tax regime?

No, Professional Tax deduction is permitted under Section 16 of the Income Tax Act, but it is only allowed under the Old Tax Regime, not the New Tax Regime.

Is there any professional tax for partners?

Yes, partners of a firm are liable to pay professional tax if they are earning income through their profession or business, as per state laws.

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