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Professional Tax Assam

Monthly Income (INR) Tax per month (INR)
Upto ₹. 10,000 Nil
From ₹. 10,001 to ₹. 15,000 ₹. 150
From ₹. 15,001 to ₹. 24,999 ₹. 180
Above ₹. 25,000 ₹. 208
Payment Due Date : 28th of Every Month
Website : http://www.tax.assam.gov.in/AssamTimsInfo/

Documents required

  1. Memorandum Of Association
  2. Articles Of Association
  3. PAN Card
  4. Lease Agreement
  5. VAT Registration copy
  6. Employer Address Proof and ID Proof and photos
  7. No of employees
  8. Employer Address Proof and ID Proof and photos

Forms

  1. Application for Certificate of Registration / Amendment of Certificate of Registration. – Form I
  2. Certificate of Registration. – Form I-A
  3. Application for a Certificate of Enrollment / Amendment of Certificate of Enrollment. – Form II
  4. Certificate of Enrollment. Certificate to be furnished by a person to his employer. – Form II-A
  5. Certificate to be furnished by a person to his employer. – Form II-B
  6. Certificate to be provided by a person who is simultaneously in the employment of more than one employer. – Form II-C
  7. Return. – Form III
  8. Application for permission to furnish returns covering quarter, six months or a year. – Form III-A
  9. Statement of Recovery. – Form IV
  10. Information to be furnished. – Form V
  11. Notice to a defaulting Enrolled person. – Form VI
  12. Notice for showing cause against non-enrollment. – Form VII
  13. Assessment Order. – Form VII-A
  14. Notice of Demand. – Form VII-B
  15. Challan. – Form VII-C, Form VII-CC
  16. Assessment Register. – Form VII-D
  17. Refund Voucher. – Form VIII
  18. Refund Register. – Form- IX

Exemptions

  • An individual who have completed 60 years of age.
  • An individual suffering from 40% or more of permanent physical disability or blindness.
  • Parent or guardian of a child who is physically or mentally challenged.

Consequences

  • In case of a delay in receiving the registration certificate; an employer will be forced to remit a penalty of Rs. 5 for each day of delay, and a self-employed person will be incurred with a penalty of Rs. 2.
  • If there is a delay in payment, a penalty of 2% per month will be levied. In addition to this, if there is a non-payment of such taxes, an additional 10% would be levied on the taxation amount.
  • If there is a delay in filing the returns, a penalty of Rs. 1,000 will be charged if the returns are filed within a month after the due date. If it is not paid within a month, a penalty of Rs. 2,000 has to be paid.
  • If an individual has provided false or incorrect information at the time of enrolment, a penalty amounting to three times of the professional tax will be charged.

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