Professional Tax in Assam - Tax Rates, Payment Process & Due Date

What Is Professional Tax in Assam?

Who Is Liable to Pay Professional tax in Assam?

What Are the Professional Tax Rates in Assam?

1. Class of Individuals - Salary and Wage Earners

Monthly Wages or Salaries of Individuals (With Effect from 15th October 2014)

Tax Rate

Up to ₹10000

Nil

Above ₹10000 but less than ₹15000

₹150 per month

₹15000 or more but lower than ₹25000

₹180 per month

₹25000 and above

₹208 per month

Annual Gross Income in the Profession of Any Individual Mentioned Above (With Effect From 15th October 2014)

Tax Rate

Up to ₹120000

Nil

Above ₹120000 but less than ₹180000

₹1800 per annum

₹180000 or more but lower than ₹300000

₹2160 per annum

₹300000 or above

₹2500 per annum

Along with these, individuals must take note of the below-mentioned conditions -

  • The societies offering education to mentally and physically challenged individuals need not pay taxes under this Act.
  • Individuals who are a recipient of any literary, sports or cultural pension need not pay taxes under this Act even if they are engaged in any other trade, profession, employment or callings.

3. Class of Individuals – Dealers Including Industry or Mill Owners Within the Meaning of a Sales Tax Law in Assam

Annual Gross Turnover of All Sales (With Effect from 1st April 2008)

Tax Rate

Up to ₹ 400000

Nil

Above ₹400000 and up to ₹700000

₹1000 per annum

Over ₹700000 up to ₹1000000

₹1500 per annum

Above ₹1000000

₹2500 per annum

4. Class of Individuals – As defined in the Factories Act 1948 (63 of 1948), Factory Occupiers Who Are Not Dealers Included in the Entry Mentioned Above (3)

Occupiers of Factories

Tax Rate

Where a maximum of five workers are working

₹350 per annum

Where the number of workers is five or above but lower than fifteen

₹2000 per annum

Where the number of workers is over fifteen

₹2500 per annum

5. Class of Individuals – Establishment and Shop Employers Within the Meaning of the Assam Shops and Establishment Act 1971 and Who Are Not Dealers Included in the Entry Mentioned Above (3)

Employers of Establishment

Tax Rate

Which contains zero employees

Nil

Where a maximum of five individuals are employed

₹300

Where the number of individuals employed is over five, and the maximum limit is ten

₹1500 per annum

Where over ten individuals are employed

₹2500 per annum

6. Class of individuals – Permits Holders for Transport Vehicles Granted Under the Motor Vehicles Act, 1988 (59 of 1988)

Transport Vehicles That Are Adopted or Utilised for Reward or Hire

Tax Rate

With respect to every taxi owner and four-wheeler small goods vehicles meant for carrying either passenger or goods

₹500 per annum

With respect to every bus or truck (given that the total amount that the same holder must pay is not more than ₹2500)

₹2500 per annum

7. Class of Individuals – Banking Organisations as Defined in the Banking Regulation Act, 1949 (10 of 1949)

Type of Banks

Tax Rate

Scheduled banks

₹2500 per annum

Other banks

₹2500 per annum

8. Class of Individuals – Self-employed Individuals in the Motion Picture Industry

Designation of Individuals

Tax Rate

Assistant directors, Assistant recordists, Assistant editors, Dancers, Assistant Cameraman, Production Managers, Junior Artist, and Musicians

₹700

Actors and Actresses (excluding junior artists), Directors, Editors, Playback Singers, Recordist, still Photographers and Cameraman

₹2000

9. Some Other Classes of Individuals

Classes of Individuals

Tax Rate

Members of Stock Exchange who are recognised under the Securities Contracts (Regulations) Act 1956 (42 of 1956)

₹2500 per annum

Members of Associations who are recognised under the Forward Contracts (Regulations) Act 1956 (42 of 1956)

₹2500 per annum

Remisiers who are recognised by a stock exchange

₹1800 per annum

Organisations which are registered under the Companies Act 1956 (1 of 1956) or Directors (apart from those nominated by the Government)

₹2500 per annum

Proprietors of theatres and cinema houses

₹2500 per annum

Residential hotel employers and licensed foreign liquor vendors

₹2500 per annum

Lessees or owners of diesel or petrol service stations and filling stations

₹2500 per annum

Building contractors or estate agents or brokers

₹2500 per annum

Organisations involved in any trade, calling or profession and registered under the Companies Act, 1956 (1 of 1956)

₹2500

Licensed money lenders under the Assam Money Lenders Act 1934

₹2500

Institutions or individuals conducting Chit Funds

₹2500

Companies engaged in any trade, calling or profession and registered under the Indian Partnership Act 1932 (9 of 1932)

₹2500

Interior decorators, owners of beauty parlours, and dry cleaners

₹2500

Owners of X-Ray clinics, nursing homes, hospitals and pathological testing laboratories

₹2500

Travel agents and film distributors

₹2000

Self-employed individual in a mobile theatre group

Nil

How to Calculate Professional Tax?

How to Register for Professional Tax?

How to Pay Professional Tax Online in Assam?

Individuals That Need Not Pay Professional Tax in Assam?

Frequently Asked Questions