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Centre Professional Tax (PT)

The Chhattisgarh Professional Tax Act, 1995

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Chhattisgarh Professional Tax Act, 1995

The Chhattisgarh Vritti Kar Adhiniyam, 1995 (“Chhattisgarh PT Act”) levies tax on professions, trades, callings, and employment. 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 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
Up to 40,000NIL
40,001 to 50,000₹360 (₹30/month)
50,001 to 60,000₹720 (₹60/month)
60,001 to 80,000₹1,080 (₹90/month)
80,001 to 1,00,000₹1,200 (₹100/month)
1,00,001 to 1,50,000₹1,440 (₹120/month)
1,50,001 to 2,00,000₹1,800 (₹150/month)
2,00,001 to 2,50,000₹2,160 (₹180/month)
2,50,001 to 3,00,000₹2,280 (₹190/month)
Above 3,00,000₹2,400 (₹200/month)

Important Exemption

Although the Chhattisgarh Professional Tax Act, 1995 remains on the books, the State Government issued Notification No. F-10-22/2011/CT/V (22), exempting salaried employees from its provisions. As a result, employers in Chhattisgarh currently have no obligation to deduct professional tax from employee salaries.

Registration & Enrolment

  • Every employer liable to pay tax under Section 4 — other than officers of the Central Government, Railways, or State Government — must obtain a certificate of registration from the Profession Tax Assessing Authority
  • Every other liable person — excluding salaried employees whose tax is paid by their employer, but including those who also carry on a trade, profession, or calling, or hold employment with more than one employer — must also register
  • Registration applications must be filed within 30 days of becoming liable, with the certificate granted within 60 days of a complete application
  • Wilful failure to register on time can draw a penalty of up to ₹20 per day of delay, capped at ₹2,500
  • Providing false information in a registration application can draw a penalty of up to ₹500

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

Returns

By employers:

  • Registered employers must file returns showing salary or wages paid and tax deducted, in the prescribed form and timeframe
  • Each return must include a treasury challan proving full payment of tax due — a return without this proof isn’t considered duly filed
  • Late filing without reasonable cause can draw a penalty of up to ₹20 per day of delay
  • The State Government may exempt certain employers or classes of employers from filing returns

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

By other registered persons:

  • Must file a complete return by 30 June each financial year, covering income from the previous year — the Assessing Authority may extend this date for sufficient cause
  • Persons earning income across multiple jurisdictions file with the Authority covering their normal place of residence
  • Each return must include a treasury challan proving full payment
  • Late filing without reasonable cause can draw a penalty of up to ₹5 per day of delay, capped at ₹500
  • The State Government may exempt certain classes of persons from filing

Relevant Rule and Form: Rule 12; Form 9

Compliance Forms

  • Form I – Application for Registration (for Employers)
  • Form II – Certificate of Registration (for Employers)

References