The Assam Tax on Professions, Trades, Callings and Employment Act, 1947 (“Assam PT Act”) levies tax on professions, trades, callings, and employment. It extends to the whole state of Assam.
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
| Monthly Salary/Wages (INR) | Tax Rate (INR per month) |
|---|---|
| Up to 10,000 | NIL |
| 10,001 to 14,999 | 150 |
| 15,000 to 24,999 | 180 |
| 25,000 and above | 208 |
Rates and Tariffs: View PDF | Schedule: View
Registration & Enrolment
Anyone carrying on a trade — directly or through an agent or representative — or who follows a profession, calling, or employment wholly or partly within Assam is liable to pay this tax each financial year, unless specifically exempted by notification. The tax ranges from ₹250 per annum at the lowest income slab up to ₹2,500 per annum at the highest.
Key provisions from the Assam PT Rules
- Registration: Applications for a certificate of registration are made in Form I. Applicants with places of work under different assessing authorities must apply separately to each. Once satisfied that an application is in order, the assessing authority issues a certificate of registration in Form IA; if not, the applicant is asked to revise or supplement the application before the certificate is granted.
- Enrolment: Applications for a certificate of enrolment are made in Form II. An applicant with more than one place of work in the state receives only one certificate, filed through a single application naming a principal place of work. The assessing authority may request additional information before issuing the certificate of enrolment in Form IIA — with extra copies issued for each additional place of work.
- Amendments: Holders of a registration certificate can apply in Form I to amend their certificate; enrolment certificate amendments are requested via Form II, following the same evidentiary process used for the original application.
- Cancellation: A registration certificate can be cancelled once the assessing authority confirms the employer has ceased to operate as one. An enrolment certificate can be cancelled if the enrolled person has died or their tax liability has ended.
- Display and duplicates: Certificate holders must display their registration certificate visibly at their place of work. Lost, destroyed, or defaced certificates can be replaced with a duplicate marked accordingly, upon application and verification.
- Multiple employers: A person employed by more than one employer at once must furnish a certificate in Form IIB or IIC, as applicable.
Compliance and Returns
Each year, the Commissioner publishes a public notice directing all liable persons and employers to register or enrol (if not already done) and to file returns and pay tax as required under the Act and Rules.
- Monthly returns: Registered employers must file a monthly return in Form III by the last day of each month, covering salaries and wages paid — and tax deducted — for the preceding month.
- Payment before filing: Employers must pay the full tax due into the government treasury before submitting the return.
- Quarterly, half-yearly, or annual returns: Employers may apply in Form IIIA for permission to file less frequently, subject to conditions: paying an advance amount at the start of each period based on projected salary and wages, settling any balance due when filing the return, adjusting for any overpayment, deducting tax from employees only when wages are actually paid, and risking cancellation of this permission if any condition is breached.
Compliances
- Form I – Application for Certificate of Registration / Amendment
- Form IA – Certificate of Registration
- Form II – Application for Certificate of Enrolment / Amendment
- Form IIA – Certificate of Enrolment
- Form IIB – Certificate to be Furnished by a Person to their Employer
- Form IIC – Certificate for Persons with Multiple Employers
- Form III – Return
- Form IIIA – Application for Permission to Furnish Periodic Returns
- Form IV – Statement of Recovery
- Form V – Information to be Furnished
- Form VI – Notice to a Defaulting Enrolled Person
- Form VII – Notice for Showing Cause Against Non-Enrolment
- Form VIIA – Assessment Order
- Form VIIB – Notice of Demand
- Form VIIC – Challan
- Form VIICC – Challan
- Form VIID – Assessment Register
- Form VIII – Refund Voucher
- Form IX – Refund Register
References
- PT Information: Assam Department of Sales Tax
- Amendment Act, 2021: Assam PT (Amendment) Act, 2021
- Act: Assam Professional Tax Act
- Rules: Assam Professional Tax Rules
- Rate Modification Notification: View PDF
- Registration Procedure Circular (1 Nov 2016): View PDF
- Single ID Circular (25 Oct 2016): View PDF