The Bihar State Tax on Professions, Trades, Callings and Employment Act, 2011 (“Bihar PT Act”) levies tax on professions, trades, callings, and employment. It extends to the whole state of Bihar.
Professional tax is levied by the State Government on income from a profession or employment, and is collected through the state’s Commercial Tax Department. For salaried employees, the employer deducts the tax from salary, deposits it with the State Government, and files a return with the tax department within the prescribed time, along with proof of payment. Other individual professionals pay their tax directly to the government under the Professional Tax Rules.
The amount of tax payable varies by state, based on slabs set under each state’s own Professions, Trades, Callings, and Employments Act and Rules. Professional tax is levied only in certain states — some states and union territories don’t levy it at all.
PT Slab
| Annual Salary/Wages (INR) | Tax Rate (INR per annum) |
|---|---|
| Up to 3,00,000 | NIL |
| 3,00,001 to 5,00,000 | 1,000 |
| 5,00,001 to 10,00,000 | 2,000 |
| Above 10,00,000 | 2,500 |
Registration & Enrolment
Employers required to register under Section 5, and individuals covered by the second proviso to Section 5 and Section 6(2), apply through the Commercial Taxes Department’s official website.
Registration process:
- Employers apply in Form PT-I to the In-charge of the circle where their office is located, within seven days of becoming liable — or within 30 days of these Rules coming into force, for employers who already had staff on payroll
- The application requires PAN, name, mobile number, and email, all verified online — PAN against Central Board of Direct Taxes records, mobile and email via one-time passwords
- Once verified, the applicant submits the application electronically and receives an acknowledgment
- The Tax Assessing Authority reviews the application and grants a certificate of registration in Form PT-II within one working day — if no action is taken within that day, the registration is deemed approved automatically
- The registration number is the employer’s Tax Deduction and Collection Account Number (or PAN, if no TAN exists), prefixed “10” and suffixed “R”
- The certificate is digitally signed and made available on the department’s website
Enrolment process follows the same structure: individuals apply in Form PT-IA within seven days of becoming liable (or within 30 days of the Rules’ commencement for those already engaged in a profession, trade, calling, or employment), with the same PAN, mobile, and email verification steps. The Tax Assessing Authority issues a certificate of enrolment in Form PT-IIA within one working day, or the enrolment is deemed approved. The enrolment number is the applicant’s PAN, prefixed “10” and suffixed “E”.
Returns
- Registered employers must file an annual return in Form PT-VIII, detailing tax deducted for the year, by the end of November each year
- Enrolled individuals must file an annual return in Form PT-IX by the end of November each year
- Returns are filed and processed as specified by the Commissioner through notification
Compliance Forms
- Form I – Application for Certificate of Registration / Amendment
- Form IA – Application for Enrolment
- Form II – Certificate of Registration
- Form IIA – Certificate of Enrolment
- Form III – Professional Tax Register
- Form IV – Statement of Deduction
- Form V – Statement of Deduction Deposited in the Treasury
- Form VI – Certificate of Tax Deducted by Employer
- Form VII – Certificate of Tax Paid / Payable by Employee / Professional
- Form VIII – Returns by Person Making Deductions from Salary/Wages
- Form IX – Returns by Person Enrolled Under the Act
- Form X – Challan
References
- PT Information: Bihar Commercial Taxes Department
- E-Registration User Manual: View PDF
- Act: Bihar Professional Tax Act
- Rules: Bihar Professional Tax Rules
- Schedule: Bihar Professional Tax Schedule
- Notifications & Circulars: View