Compiled Profession Tax for PAN India - details attached - PDF Download

Dear All,

We attempted to compile Profession Tax details for PAN India and shared them in this forum. Hopefully, this information may be useful for the HR fraternity.

Thank you.

Thank you, Pragnaa HR Compliance Services.

Dear Pragnaa,

It is good information. If it includes the penalty amount (Pan India) for not paying the PT contribution on time or skipping it for months due to financial crunch.

A line in reply is appreciated.

Regards,

The latest circular of Maharashtra Govt. on PT is attached for the use of members.

Dear Kumar Sir,

With due respect, I am aware of the late payment fees regarding Professional Tax (PT). Could you please provide information on the late payment fees applicable across the states where Labour Welfare Fund (LWF) is applicable? I have inquired with Pragnaa, who has shared the attachment containing Pan-India PT details.

Regards,

Hi Azim,
Penalty for late payment of Professional Tax
• In case of delay in obtaining the registration certificate, a penalty of Rs. 5 per day in case of the employer and Rs. 2 per day in case of a non-employed individual shall be imposed.
• In case of delay in payment of professional tax, a penalty of 2% per month of the amount of tax shall be levied. However, in case of non-payment of such professional tax, the assessee would attract an additional penalty of 10% of the amount of tax due.
• In case of delay in filing the returns, a penalty of Rs.1,000 shall be charged if the returns are filed within 1 month after the due date. Where the return is not filed even after 1 month post the due date of filing return, the penalty shall be Rs.2,000.
• If the information provided by the individual at the time of enrollment is found incorrect or false, it shall attract the penalty of three times of the professional tax payable.
A compilation attached herein might help you, to be applied duly updated for changes.

Dear Kumar Sir,

Thank you for providing in-depth information pertaining to P. Tax Pan across states. I would be highly obliged if you could share the rates of contribution across states under the LABOUR WELFARE FUNDS ACT.

Inadvertently, in the attachment, you have not segregated the P.Tax amount for the state of Tamil Nadu. If I am not mistaken, each city has a different slab of P.Tax, namely Coimbatore, Chennai Padi, Madurai, Salem, etc. Kindly share the same for academic interest.

Regards.

Of course, Azim, unlike other states, in Tamil Nadu, the property tax (PT) rates vary from town to town and place to place. By law, the PT is shared with the local administration such as Corporations, municipalities, Blocks, Town Panchayats, village panchayats, etc. The rates are not uniform. Let me gather information and share it as soon as possible.

Dear Kumar Sir,

Thank you for the reply. In the meantime, could you kindly share the rates of contribution under the Labour Welfare Funds Act across states (PAN INDIA)?

Regards,

In the attached sheet, the links to individual states' portals on Labour Welfare Funds are provided. Compilation will follow. Also, use the info provided in these links:

https://www.citehr.com/108836-rates-...nload-pg2.html

Dear Kumar Sir,

Thank you for providing the LWF Docx and the links. As assured, compilation will follow in the interest of Cite HR members awaiting the compilation. This will cover rates, contribution periods (months), periodicity (Half Yearly/Annual), form to be filled, date of submission, etc.

Regards,