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

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. In this article we will learn about professional tax in Assam.

Professional Tax in Assam

The Assam state government imposed a professional tax on every salaried employee working in government and private sectors and self-employed individuals in any business or profession, such as doctors, engineers, lawyers, chartered accountants, freelance professionals, etc. Those working in Assam must pay professional tax according to the applicable income slab and professional tax rate.

Employers deduct professional tax from employees' salaries every month, and self-employed people deposit professional tax annually. However, professional tax paid by salaried employees can be claimed as a deduction under the old income tax regime while filing an ITR. The professional tax amount in Assam ranges between Rs.2,160-2,500 per annum.. 

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.

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 revised professional tax slab rate in Assam, effective from 1st April 2025, 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

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

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:

Step-1: Log in to the official website of the Government of Assam Commissionerate of Taxes. 

Step-2: Search ‘Information & Services’, select ‘e-services’ and then ‘e-payment’. 

Step-3: Enter your ID and password to log in. 

Step-4: Search for e-payment e-GRAS. 

Step-5: Click on ‘Make Payment’. 

Step-6: Fill up the form with professional and personal details as required. 

Step-7: Complete your payment for professional tax in Assam. 

Step-8: 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.
• Any person who receives a cultural, literary, or sports pension is exempt from paying professional tax even if such person is involved in any other profession, trade, calling, or employment.

Professional Tax Forms for Assam

Final Word

Thus, every responsible individual earning a minimum salary of Rs 15,001 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.