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Professional Tax Assam: Tax Slab, Payment, Applicability, Login, Due Date, Exemption

Updated on: May 23rd, 2024

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14 min read

As per Clause 2 of Article 276 of the Indian Constitution, the state governments of India have the sole authority to impose a professional tax. Individuals earning from professions like trade, calling, employment in other business firms, doctors, lawyers, etc., are liable to pay this tax. Here’s a complete guide on the different aspects of professional tax in Assam.

Professional Tax in Assam

According to the state government of Assam, every individual, whether salaried or self-employed, is liable to pay professional tax. Even professionals like lawyers, doctors, chartered accountants, etc., need to pay professional taxes. The amount of tax payable is decided by the Assam government and depends on one's income slab. 

Assam Professional Tax Act 

Professional tax in Assam came into force after the enactment of the Assam Tax on Professions, Trades, Callings, and Employment Act of 1947. The commercial tax department of Assam collects this tax from individuals trading in Assam by themselves or through an agent. You are liable to pay this tax if you earn from calling or any other employment type. As per the Assam professional tax rule, PT is applicable for individuals who belong to the state wholly or partially.

Professional Tax Applicability in Assam

Take a look at the list below to know the individuals eligible to pay professional tax in Assam:

  • Salaried or waged individuals
  • Medical and legal practitioners including dentists, medical consultants, notaries public, etc.
  • Professional consultants including tax consultants, CA, engineers, etc.
  • Individuals engaged in professions like calling, trading, etc.
  • Real estate agents, building contractors, brokers, etc.

The minimum tax rate amounts to ₹250, and the maximum rate is ₹2500 per annum.

List Of Documents For Registration

  • Incorporation certificate, Memorandum Of Association or Articles Of Association
  • PAN Card
  • Lease Agreement
  • GST Registration copy
  • Employer Address Proof, ID Proof and photos
  • No of employees

Professional Tax Slab Rate in Assam

The professional tax slab rate in Assam is categorised as per the class of employment of the individuals. Based on this, individuals are classified into 9 different classes. The tables below discuss the professional tax slab rate of a few individual classes:

  • Salaried or waged individuals

Monthly Salary or Wage

Tax Slab Rate

Up to Rs 10,000

Not Applicable

Rs 10,001 to Rs 15,000

Rs 150 per month

Rs 15,001 to Rs 25,000

Rs 180 per month

Above Rs 25,001

Rs 208 per month

  • Medical and legal practitioners, professional and technical consultants, individuals engaged in vocation or trade, etc.

Annual Gross Income

Tax Slab Rate

Up to Rs 1,20,000

Not Applicable

Rs 1,20,001 to Rs 1,80,000

Rs 1800 p.a.

Rs 1,80,001 to Rs 3,00,000

Rs 2160 p.a.

Rs 3,00,001 and above

Rs 2500 p.a.

Enrollment tax depends on various parameters such as annual income, type of profession, etc. Click here to learn more.

Assam Professional Tax Online Payment

Assam Ease of Doing Business Act 2016 states that individuals opting for online payment while paying professional tax need to fill out Form I. You can follow these steps for the online registration process:

  • Log in to the official website of the Government of Assam Commissionerate of Taxes. 
  • Search ‘Information & Services’, select ‘e-services’ and then ‘e-payment’. 
  • Enter your ID and password to log in. 
  • Search for e-payment e-GRAS. 
  • Click on ‘Make Payment’. 
  • Fill up the form with professional and personal details as required. 
  • Complete your payment for professional tax in Assam. 
  • Print the payment challan after completing the payment procedure. 

Assam Professional Tax Payment Due Date

The due date for filing professional tax varies according to the enrolment date in Assam. If you enrolled on or before May 31 before the year commences, your due date will be June 30 of that year. However, for enrolment after May 31, you need to pay the PT within a month of the enrolment date.

Assam Professional Tax Late Payment Penalty

The Government of Assam charges a monthly 2% penalty for late professional tax payments. In case no payments are made, you may have to pay a hefty penalty of double your total payable professional tax in Assam. 

Assam Professional Tax Exemption

As per the Assam Professions, Trade, Vocation, and Employment Taxation Act 1947, some individual classes are exempted from professional tax payments. Sec-3 states that the following individuals enjoy tax exemption:

  • If you are a member of the Armed Forces of India, you are not liable to pay any professional tax.
  • If you are among those individuals notified by the Assam Government in the public interest, you are exempt from tax payment.

Professional Tax Forms for Assam

Category of assessee

Application Form

Application for Certificate of Registration / Amendment of Certificate of Registration

Form I

Certificate of Registration

Form IA

Application for a Certificate of Enrolment / Amendment of Certificate of Enrolment

Form II

Certificate of Enrolment

Form IIA

Return to be filed by employer

Form

Challan for making Payment 

Form VII C

Final Word

Thus, every responsible individual earning a minimum salary of Rs 10,001 is eligible for paying professional tax in Assam. However, the minimum amount of tax payable varies according to the income slab. So, you need to go through the tax rates as per your employment type and pay accordingly.

Frequently Asked Questions

Is professional tax compulsory in Assam?

Paying professional tax is compulsory in 17 Indian states as of now, including Assam. Moreover, any delay in payment will attract a hefty penalty that can double your total payable professional tax.

How much is the professional tax in Assam?

The professional tax in Assam varies depending on the income slab of an individual. The minimum tax in Assam is Rs 150 per month and it can be as high as Rs 2,500 per month.

Who is eligible for professional tax in Assam?

From salaried individuals to medical practitioners and professional consultants to real estate agents, every earning individual is liable to pay PT. However, the minimum income for professional tax eligibility is above Rs 10,000.

Who is exempt from professional tax in Assam?

Members of the Armed Force of India and those notified by the Assam Government in the public interest are exempted from paying professional tax.

How to pay professional tax in Assam?

You need to fill out Form I to pay the professional tax in Assam. If you want to pay the tax online, you need to log in to the official website of the Government of Assam Commissionerate of Taxes.

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Quick Summary

Clause 2 of Article 276 of the Indian Constitution gives state governments in India the authority to impose professional tax. Assam requires all individuals, salaried or self-employed, to pay this tax, determined by income. The tax, applicable to various professions, was established in 1947 and classified into different classes. Late payments incur a 2% monthly penalty, while exemptions exist for some individuals.

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