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Centre Professional Tax (PT)

Bihar State Tax on Professions, Trades, Callings and Employment Act, 2011

The Bihar State Tax on Professions, Trades, Callings and Employment Act, 2011 ("Bihar PT Act") was enacted to levy tax on professions, trades, callings, and employments. 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 Commercial Tax Department of the state. In cases of employment, the employer deducts the tax from the employee's salary and deposits it with the State Government, and must furnish a return to the tax department, in the prescribed form and within a specified time frame, along with proof of payment. Other individual professionals pay their tax directly to the government, as prescribed under the Professional Tax Rules.

The amount of professional tax deducted or payable by an employee or professional varies from state to state, based on the slabs prescribed by each state under its corresponding Professions, Trades, Callings, and Employments Act and Rules. Professional tax is levied only in certain states; some states and union territories don't levy this tax at all.

PT Slab

Salary and wage earners whose monthly salaries or wages in INR per annum Tax Rate in INR per annum
Up to 3,00,000 NIL
From 3,00,001 to 5,00,000 1,000
From 5,00,001 to 10,00,000 2,000
Above 10,00,000 2,500

Last updated on: 04 June 2025

Extracted from the Bihar PT Rules

Registration

  1. Every employer required to be registered under Section 5 must apply, on Form PT-I, for registration to the In-charge of the circle within whose jurisdiction the employer's office is situated. This application must be submitted within seven days of the employer becoming liable to register, filed electronically on the official website, and processed as set out below. An employer already employing persons before these Rules came into force must apply within thirty days of that commencement.
  2. Every employer must, on the official website:
    1. Declare their PAN, name as per PAN, mobile number, email address, and any other required information in Form PT-I.
    2. Have their PAN validated online against the database maintained by the Central Board of Direct Taxes.
    3. Have their mobile number verified through a one-time password sent to it.
    4. Have their email address verified through a separate one-time password sent to it.
    5. Once PAN, mobile number, and email are verified, electronically submit the Form PT-I application along with the specified documents.
    6. Receive an electronic acknowledgment on successful submission.
    1. The application is forwarded to the Tax Assessing Authority of the concerned circle, who, after verifying it's properly filled in, approves the registration in Form PT-II within one working day, after which the certificate becomes available on the official website.
    2. If the Tax Assessing Authority takes no action within that working day, the application is deemed approved and the certificate is made available automatically.
    3. The certificate bears the registration number, which is the employer's Tax Deduction and Collection Account Number under the Income Tax Act, 1961, prefixed with "10" and suffixed with "R" — or, if the employer has no such number, their PAN prefixed with "10" and suffixed with "R".
  4. The certificate of registration is digitally signed and made available on the official website.

Explanation: For these sub-rules, "employer" means the company, firm, society, association of persons, undivided Hindu family, body corporate, board, authority, undertaking, or corporation that has employed persons liable to pay tax under the Act.

Enrolment

  1. Every assessee covered under the second proviso to Section 5 and sub-section (2) of Section 6 must apply, on Form PT-IA, for enrolment to the In-charge of the Circle where they reside, within seven days of becoming liable to pay tax, filed electronically and processed as set out below. An assessee already engaged in a profession, trade, calling, or employment before these Rules came into force must apply within thirty days of that commencement.
  2. Every person liable to be enrolled must, on the official website:
    1. Declare their PAN, name as per PAN, mobile number, email address, and other required information in Form PT-IA.
    2. Have their PAN validated online against the CBDT database.
    3. Have their mobile number verified through a one-time password.
    4. Have their email address verified through a separate one-time password.
    5. Once verified, electronically submit the Form PT-IA application.
    6. Receive an electronic acknowledgment on successful submission.
    1. The application is forwarded to the Tax Assessing Authority, who approves the enrolment in Form PT-IIA within one working day of submission, after which the certificate becomes available on the official website.
    2. If no action is taken within that working day, the enrolment is deemed approved automatically.
    3. The certificate bears the enrolment number, which is the assessee's PAN prefixed with "10" and suffixed with "E".

Returns

  1. Every registered employer must furnish an annual return in Form PT-VIII, detailing tax deducted for the year, by the end of November each year.
  2. Every enrolled person must furnish an annual return in Form PT-IX by the end of November each year.
  3. These returns are filed and processed in the manner the Commissioner specifies by notification.

Compliances

References

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