The Assam Professions, Trade, Callings and Employments Tax, 1947

Registration & Enrolment

Every person who carries on a trade, either themself or through an agent or representative, or who follows a profession or calling, or who is in employment, wholly or in part within the state, is liable to pay tax for each financial year in respect of that profession, trade, calling, or employment, unless exempted by notification. The current rate ranges from ₹250 per annum at the lowest income slab to ₹2,500 per annum at the highest.

Extracted from the Assam PT Rules

1. Certificate of registration and enrolment: (1) An application for a certificate of registration must be made in Form I. An applicant with places of work under different assessing authorities must apply separately to each authority.
2. (2) On receiving an application for registration, the assessing authority grants a certificate of registration in Form IA if satisfied the application is in order.
3. (3) If the application isn't in order, the assessing authority directs the applicant to file a revised application or furnish additional information. Once satisfied, the authority grants a certificate of registration in Form IA.
4. (4) An application for a certificate of enrolment must be made in Form II. An applicant with more than one place of work in the state is granted only one certificate of enrolment.
5. (5) An applicant with more than one place of work must make a single application covering all of them, naming one as the principal place of work, and submit it to the assessing authority for that principal place.
6. (6) On receiving a Form II application, the assessing authority may ask for additional information or evidence needed to determine the tax payable, per the schedule to the Act.
7. (7) After considering the application and any additional information, the assessing authority grants a certificate of enrolment in Form IIA.
8. (8) An applicant with more than one place of work receives as many copies of the certificate as there are additional places, plus one for the principal place.
9. (9) To amend a certificate of registration, the holder submits an application in Form I stating the desired amendment and reasons, along with the existing certificate; the assessing authority may then make the amendment if satisfied.
10. (10) A certificate of enrolment remains valid unless cancelled.
11. (11) An application to amend a certificate of enrolment is made in Form II. The assessing authority may request additional information to determine the revised tax payable, and will amend the certificate accordingly, noting the year from which the revised rate applies.
12. (12) A certificate of registration may be cancelled by the assessing authority once satisfied the employer has ceased to be an employer.
13. (13) A certificate of enrolment may be cancelled once the assessing authority is satisfied the enrolled person has died or their liability to pay tax has ceased.
14. (14) The holder of a certificate of registration must display it prominently at their place of work.
15. (15) If a certificate is lost, destroyed, or defaced, the holder may apply for a duplicate, which will be marked "Duplicate Copy" after verification.
16. (16) The certificate an employee furnishes to their employer under the second proviso to section 5 must be in Form IIB or IIC, as applicable.

Returns: Each year, the Commissioner publishes a public notice directing all persons and employers liable to pay tax to get enrolled or registered (if not already), and to furnish returns and pay tax as required under the Act and Rules.

1. (1) Every registered employer must furnish a monthly return in Form III by the last day of every month, covering salaries and wages paid in the preceding month and tax deducted from them.
2. (2) Before furnishing this return, the employer must first pay the full tax due into the Government treasury.
3. (3) A registered employer may instead apply, on Form IIIA, for permission to furnish quarterly, half-yearly, or annual returns, subject to conditions:
4. A. The employer pays into the treasury, within thirty days of the period commencing, an amount equal to the tax payable for that quarter, half-year, or year.
5. B. The Form III return, covering that period, must be furnished before the end of the following month. If the tax payable per the return exceeds what was paid in advance, the balance must be paid before furnishing the return.
6. C. If the advance payment exceeds the amount actually payable, the return must show the excess paid.
7. D. The employer may only deduct tax from an employee's salary or wages at the time of paying them.
8. E. If the employer breaches any of these conditions, the assessing authority may, after a reasonable hearing, cancel this permission, after which the employer must revert to monthly returns.