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Emgage Community > Complaince > Professional Tax > Professional Tax Details > Professional Tax Madhyapradesh

Professional Tax Madhyapradesh

Monthly Salary (INR) Professional Tax(INR)
Up to 18750 Rs Nil
18751 Rs – 25000 Rs 125 Rs / month
25001 Rs – 33333 Rs 167 Rs / month
33334 Rs or Above 208 Rs / 212 Rs for last month
Payment Due Date :10th of Every Month
Website : https://mptax.mp.gov.in/mpvatweb/

Documents required

  1. Memorandum Of Association
  2. Articles Of Association
  3. PAN Card
  4. Lease Agreement
  5. Bank Account details
  6. Name & Activities of the Firm or organisation
  7. Employer Address Proof and ID Proof and photos
  8. Employee list with salary details

Forms

  1. Application for registration (for employers)– Form 1
  2. Application for certificate of registration (for persons) – Form 3
  3. Certificate to be furnished by person to his employer– Form 5
  4. Certificate to be furnished by a person who is simultaneously engaged in employment of more than one employer. – Form 6
  5. Application for permission to furnish return for a year – form 8
  6. Return (for persons) – form 9

Exemptions

  • Assessees over the age of 65.
  • People suffering from 40% or more of permanent disability or blindness..
  • Parent or guardian of a physically challenged or mentally retarded child.

Consequences

  • Delay in obtaining the Certificate of Registration – a penalty of Rs. 5 per day (for an employer) and Rs. 2 per day (for unemployed but earning individuals).
  • Delay in the payment of professional tax – a penalty of 2% per month. Non-payment of the same will force the assessee to remit 10% of the total tax due.
  • Delay in filing the returns – a penalty of Rs. 1000, which is applicable for up to a month of the delay. Returns not filed after this period will enhance the penal amount to Rs. 2,000.
  • Falsified or incorrect information – a penalty that is thrice the liability of professional tax.

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