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Emgage Community > Complaince > Professional Tax > Professional Tax Details > Professional Tax Kerala

Professional Tax Kerala

Monthly Income (INR) Professional Tax(INR) Payment Due Date(INR)
Up to 1999 Rs Nil
2000 Rs – 2999 Rs 20 Rs / month
3000 Rs – 4999 Rs 30 Rs / month
5000 Rs – 7499 Rs 50 Rs / month
7500 Rs – 9999 Rs 75 Rs / month
7500 Rs – 9999 Rs 75 Rs / month
10000 Rs – 12499 Rs Rs 100 Rs / month
12500 Rs – 16666 Rs 125 Rs / month
16667 Rs – 20833 Rs 166 Rs / month
Payment Due Date : Half yearly 31st August and 28th fabruary
Website : http://www.lsgkerala.gov.in

Documents required

  1. Memorandum Of Association
  2. Articles Of Association
  3. PAN Card
  4. Lease Agreement
  5. Employer Address Proof and ID Proof and photos
  6. Employee list with salary details
  7. List of Board of Directors

Forms

  1. Requisition of details of Employees – Form 1
  2. Statement of Income of Labourers/Employees for the Half Year – Form 2
  3. Demand Notice. – Form 3
  4. Requisition for the service of demand notice and for the collection of Profession Tax. – Form 4
  5. Statement regarding notice of demand sent along with Application. – annaxure to form 4
  6. Requisition for particulars relating to income from professions or other means – form 6

Exemptions

  • Parents of children with permanent disability or mental disability.
  • Members of the forces as defined in the Army Act, 1950, the Air Force Act, 1950 and the Navy Act, 1957 including members of auxiliary forces or reservists, serving in the state.
  • Badli workers in the textile industry.
  • An individual suffering from a permanent physical disability (including blindness).
  • Women exclusively engaged as agent under the Mahila Pradhan Kshetriya Bachat Yojana or Director of Small Savings.
  • Parents or guardians of individuals suffering from mental disability.
  • Individuals, above 65 years of age.

Consequences

  • Failure to obtain the certificate of enrollment – A penalty of Rs. 1,000 is payable by the taxpayer, apart from that additionally annual tax payments pending is also payable.
  • Failure to obtain the Certificate of Registration – Non-compliance with this obligation or in deducting and remitting the taxpayers’ quotient will force the employer to take it upon his stride to remit the tax liability by the employee. The remittance will include a simple interest of 1.25% for each month or part thereof, as well as a penalty which is equivalent to the actual liability. These penal provisions will be in place until he/she fulfils the final obligation.
  • Non-payment of Tax – In case of delay in payment of tax, the original tax amount along with the interest of 1.25% is applicable for each month of delay. Furthermore, the Professional Tax Officer may levy an additional amount, which will not exceed fifty per cent of the amount of tax due.
  • Failure to file returns – A penalty of Rs. 250 is applicable for the employer for every month of delay.

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