Centre Professional Tax (PT)

The Chhattisgarh Professional Tax Act, 1995

The Chhattisgarh Vritti Kar Adhiniyam, 1995 ("Chhattisgarh PT Act") was enacted to levy tax on professions, trades, callings, and employments. It extends to the whole of Chhattisgarh.

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
Does not exceed ₹40,000	NIL
Exceeds ₹40,000 but does not exceed ₹50,000	₹360 (₹30 per month)
Exceeds ₹50,000 but does not exceed ₹60,000	₹720 (₹60 per month)
Exceeds ₹60,000 but does not exceed ₹80,000	₹1,080 (₹90 per month)
Exceeds ₹80,000 but does not exceed ₹1,00,000	₹1,200 (₹100 per month)
Exceeds ₹1,00,000 but does not exceed ₹1,50,000	₹1,440 (₹120 per month)
Exceeds ₹1,50,000 but does not exceed ₹2,00,000	₹1,800 (₹150 per month)
Exceeds ₹2,00,000 but does not exceed ₹2,50,000	₹2,160 (₹180 per month)
Exceeds ₹2,50,000 but does not exceed ₹3,00,000	₹2,280 (₹190 per month)
Exceeds ₹3,00,000	₹2,400 (₹200 per month)

Last updated on: 04 June 2025

Extracted from the Chhattisgarh PT Act

Registration

Every employer, other than an officer of the Central Government, Railways, or the State Government, liable to pay tax under Section 4 must obtain a certificate of registration from the Profession Tax Assessing Authority in the prescribed manner and form.
Every person liable to pay tax under this Act — other than a person earning a salary or wage for whom the tax is payable by the employer, but including a person who, besides earning a salary or wage, also carries on a trade, profession, or calling other than agriculture, or is simultaneously employed by more than one employer — must obtain a certificate of registration from the Profession Tax Assessing Authority in the prescribed manner and form.
Every employer or person required to obtain a certificate of registration must apply for it within thirty days of becoming liable to pay tax, in the prescribed form. The authority, after any inquiry it considers necessary, must grant the certificate within sixty days of receiving the application, if it's in order.
If an employer or person liable to registration wilfully fails to apply within the specified time, the Profession Tax Assessing Authority may, after a reasonable hearing, impose a penalty of up to ₹20 for each day of delay, up to a maximum of ₹2,500.
If an employer or person gives false information in a registration application, the Profession Tax Assessing Authority may, after a reasonable hearing, impose a penalty of up to ₹500.

Relevant Rule and Form: Rule 3 to 10; Form 1 & 4

Returns to be Furnished by Employers

Every employer registered under this Act must furnish returns to the Profession Tax Assessing Authority, in the prescribed form, for the prescribed period and by the prescribed date, showing the salary or wage paid and the tax deducted.
Every such return must be accompanied by a treasury challan proving payment of the full tax due; a return without this proof isn't considered duly filed.
If an employer fails, without reasonable cause, to file a return within the prescribed time, the Profession Tax Assessing Authority may, after a reasonable hearing, impose a penalty of up to ₹20 for each day of delay.
The State Government may, subject to specified conditions, exempt any employer or class of employers from furnishing returns.

Relevant Rule and Form: Rule 11 & 13 to 16; Form 7, 8, 10 & 11

Returns to be Furnished by Other Registered Persons

Every person referred to in sub-section (2) of Section 8 must, by 30 June each financial year, file a correct and complete return before the Profession Tax Assessing Authority, in the prescribed form, setting out their income for the previous year. The authority may, for sufficient recorded cause, extend the filing date. Where such a person earns income from a profession, trade, or calling other than agriculture across the jurisdiction of more than one Profession Tax Assessing Authority, they must file the return with the authority covering where they normally reside.
The State Government may, subject to specified conditions, exempt any class of persons from filing a return.
Every such return must be accompanied by a treasury challan proving payment of the full tax due; a return without this proof isn't considered duly filed.
If a person fails, without reasonable cause, to file a return within the specified time, the Profession Tax Assessing Authority may, after a reasonable hearing, impose a penalty of up to ₹5 for each day of delay, up to a maximum of ₹500.

Relevant Rule and Form: Rule 12; Form 9

However, while the Chhattisgarh Professional Tax Act, 1995 remains active, the State Government has issued Notification No. F-10-22/2011/CT/V (22), which exempts salaried employees from the provisions of this Act. Consequently, employers in Chhattisgarh are not currently required to deduct PT from employee salaries.