Professional Tax Return Filing

Professional Tax is a form of direct taxation imposed on individuals who earn an income through employment, profession, calling, or trade, unlike the income tax that the Central Government levies, Professional Tax is imposed by the government of a particular state or union territory in India.

For salaried and wage-earning individuals, the employer is responsible for deducting the professional Tax from the salary or wages and depositing it with the state government. However, in the case of other individuals, they must to pay the professional Tax themselves. The calculation of Tax and the amount collected may differ from one state to another, but there is a maximum limit of Rs. 2500 per year.

The documents required for PT Return filing may vary from state to state. However, some of the common documents that are required for filing professional tax returns are:

  • PAN Card
  • Aadhaar Card
  • Voter ID or Passport
  • Bank account details
  • Salary details or income proof
  • Registration Certificate or Shop and Establishment Certificate
  • Challans or payment receipts for Professional Tax payment
  • Details of the Tax deducted at source (TDS) from the salary

Any other document required by the state government.