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Emgage Community > Complaince > Professional Tax > Professional Tax Details > Professional Tax West Bengal

Professional Tax West Bengal

Monthly Income (INR)) Tax per month (INR)
Up to ₹. 8500 Nil
From ₹. 8501 to ₹. 10000 Nil
From ₹. 10001 to ₹. 15000 ₹. 110
From ₹. 15001 to ₹. 25000 ₹. 130
From ₹. 25001 to ₹. 40000 ₹. 150
Above ₹. 40000 ₹. 200
Payment Due Date :21st of Every Month
Website : http://wbprofessiontax.gov.in/

Documents required

  1. Memorandum Of Association & Incorporation Certificate
  2. Articles Of Association
  3. PAN Card
  4. Lease Agreement
  5. S&E Certificate / Trade License Copy
  6. Employer Address Proof and ID Proof
  7. Email address and Phone Number
  8. INR 2500/- for Enrollment Fees
  9. Bank Details with Cancelled Cheque
  10. List of employees with Gross Salary

Forms

  1. Application for New Registration –Form I
  2. New Enrollment Application – Form II
  3. Declaration. –Annexure to -Form II
  4. To be furnished by a person to his employers –Form II-B
  5. To be furnished by a person who is simultaneously engaged in employment of more than one employer. –Form II-C
  6. Submission of Returns by Registered Employers – Form III
  7. Application of Appeal, Revision & Review-Form XIV
  8. Intimation pf Payment – Challan
  9. Form of Declaration u/s 5C-Declaration Form

Exemptions

  • Currently, the members of the forces and the members of Indian Navy serving in any part of West Bengal are exempted from the payment of professional tax. The exemption also applies for any person drawing a pay or an allowance as Army or Air Force or Navy.

Consequences

  • Willful failure to apply for enrolment /registration within prescribed time.
  • Intentionally providing false information in the application for registration/enrolment.
  • Failure to file return within the prescribed time.
  • Failure to pay tax within the prescribed time.
  • Willful failure to maintain books of accounts and records.

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