Assam Professional Tax
Professional Tax in Assam is levied under the Assam Professions, Trades, Callings and Employments Taxation Act, 1947. The enactment is administered statewide by the Commissionerate of Taxes, Government of Assam.
1. Statutory Tax Slabs
Assam applies a progressive monthly tax structure based on gross monthly salary or wages earned by an employee.
| Monthly Gross Salary Range | Monthly PT (Apr–Feb) | March Deduction | Total Annual PT (₹) |
|---|---|---|---|
| Up to ₹10,000 | NIL | NIL | ₹0 |
| ₹10,001 to ₹15,000 | ₹150 | ₹150 | ₹1,800 |
| ₹15,001 to ₹25,000 | ₹180 | ₹180 | ₹2,160 |
| Above ₹25,000 | ₹208 | ₹212 | ₹2,500 |
For employees drawing gross monthly salaries exceeding ₹25,000, employers deduct ₹208/month for eleven months (April through February) and ₹212 in March to arrive exactly at the constitutional ceiling of ₹2,500/year.
2. Employer Registration (RC) & Enrolment (EC)
- Registration Certificate (RC - Form I): Every employer employing one or more taxable employees must apply for an RC within 30 days of becoming liable.
- Enrolment Certificate (EC - Form II): Required for individuals, firms, partnerships, and companies engaged in professions, trades, or businesses in Assam.
3. Remittance Schedule & Annual Return
Monthly Remittance
- Payment Due Date: Tax deducted from employees during any calendar month must be paid into the state treasury on or before the last day of the succeeding month (or within 28 days as specified).
- Payment Method: Electronic payment through the Assam e-Taxation / Cyber Treasury system.
Return Filing
- Return Form: Form III (Consolidated Annual Statement of Tax Deducted).
- Filing Deadline: Annually on or before 30th April covering the preceding financial year.
- Mode: Submitted via the official Assam commercial tax e-services portal.
4. Statutory Exemptions
The following classes are exempt from the payment of Assam Professional Tax:
- Members of the Armed Forces of India (Army, Air Force, Navy) serving in the state.
- Persons suffering from permanent physical disability or blindness (certified by competent medical board).
- Persons who have reached the age of 65 years (Senior Citizens).
- Foreign diplomatic missions and consular representatives.
5. Penalties & Interest
| Nature of Default | Statutory Provision | Penalty / Consequence |
|---|---|---|
| Delay in Remittance | Section 7 | Interest at 2% per month (24% p.a.) on unpaid amounts |
| Failure to Obtain RC/EC | Section 5 | Penalty up to ₹20 for every day of continuing default |
| Late Submission of Form III | Section 8 | Late fee / penalty as determined by the assessing authority |
| Tax Evasion / Concealment | Section 12 | Penalty up to double the amount of tax evaded |
6. Official Portal & Reference Links
- Commissionerate of Taxes, Assam: tax.assam.gov.in
- Assam State Portal: assam.gov.in
❓ Frequently Asked Questions (FAQs)
Is there a gender concession for female employees in Assam?
No. The slabs apply uniformly to all employees regardless of gender.
How can an employer register online for Assam PT?
Employers can register online by visiting the Assam Commissionerate of Taxes e-Services portal (tax.assam.gov.in) and selecting "Professional Tax Registration".
Can annual tax exceed ₹2,500 under any circumstances?
No. By virtue of Article 276(2) of the Constitution of India, the total tax leviable on any individual under the Assam Act cannot exceed ₹2,500 in any financial year.