According to the Assam Ease of Doing Business Act 2016, individuals or employers who are liable to pay Professional Tax for their employees under the Assam Professions, Trades, Callings and Employments Taxation Act 1947 must apply in Form I for online registration of professional tax in Assam. This form is available on the official website of the Government of Assam Commissionerate of Taxes.
They need to submit the form manually to the jurisdictional authority for the purpose of application review. The assessing authority provides the registration in Form IA.
Applicants must provide or produce the documents mentioned below along with their registration form to apply for professional tax -
- Wage or salary statement of employees
- Photocopy of PAN Card
- Photograph
- Copy of Current bank account of the company or organisation, or employer
- Photocopy of rent agreement
All individuals who are liable to pay taxes under the Professional tax in Assam Act (apart from an individual earning wages or salary in respect of whom the concerned employer pays the taxes) must obtain an enrolment certificate from the assessing authority. For this, they need to apply in Form II available on the official website of the Government of Assam Commissionerate of Taxes. The assessing authority issues the enrolment certificate in Form IIA. Individuals should submit it manually in the office of the concerned authority.
In the Certificate of Enrolment or Registration Certificate, the assessing authority will mention the tax amount that is payable by the holder as per a particular date and schedule.