Profession Tax in West Bengal

Last Updated at: July 06, 2020
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Profession Tax In West Bengal

Profession tax is levied by a state government on all individuals who earn a living through any medium. This is a tax that is to be paid by every single earning individual. The calculation and amount collected may differ from one state to another but it has a limit of Rs.2500 per year. As per Article 276, Clause 2 of the Indian Constitution, the State Government of West Bengal can charge professional tax on income earned various sources. Professional tax in West Bengal is managed by West Bengal Tax on Profession, Trade, Callings and Employment Act, 1979.

Get Professional Tax Registration

Profession Tax Requirements

All professionals working in private and government organizations and self-employed individuals are liable to pay professional tax whose monthly salary is above Rs.8,500. Individuals earning less than Rs.8,500 need not pay professional tax in West Bengal. Hindu Undivided Family, corporation, firm, company, or other corporate body, any society, club, or association engaged in any profession, trade, or employment in West Bengal are responsible for paying professional tax if their names are mentioned in the Profession Tax Schedule. The Profession Tax Schedule is available on the official website of West Bengal Professional Tax which is wbcomtax.nic.in. In West Bengal, one must pay professional tax on a yearly basis. The applicants must submit the duly completed application form with supporting authenticated documents to make an application for business enrollment and license to employ. They are Form 1 and Form 2 as prescribed by the Act.

Documents for registration

For a company

1. Copy of Articles and Memorandum of Association

2. Copy of Certificate of Incorporation

3. Two Address Proofs of the director (Copy of Electricity bill and Passport/Driving License/Voter ID/Ration Card)

4. Copy of Notarised Rental Agreement in English, in case of rented property, along with NoC from the property owner and maintenance bill

5. Copy of Sale Deed/Property Deed in English (in case of owned property)

6. Passport size photograph of the applicant (Please do not paste the photo on the printout of application.)

7. Copy of PAN card of a company and all directors

8. Cancelled company cheque

For an individual

1. Anyone: Copy of Passport/driving license/Voter ID/Property tax receipt/latest electricity bill/ration card.

2. Copy of PAN card

3. Cancelled cheque

4. Copy of Notarised Rental Agreement in English, in case of rented property, along with NoC from the property owner and maintenance bill

5. Copy of Sale Deed/Property Deed in English (in case of owned property)

Profession Tax Exemption in West Bengal

Physically handicapped people earning salary or wage are not liable to pay income tax.

 

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Profession Tax in West Bengal

1155

Profession tax is levied by a state government on all individuals who earn a living through any medium. This is a tax that is to be paid by every single earning individual. The calculation and amount collected may differ from one state to another but it has a limit of Rs.2500 per year. As per Article 276, Clause 2 of the Indian Constitution, the State Government of West Bengal can charge professional tax on income earned various sources. Professional tax in West Bengal is managed by West Bengal Tax on Profession, Trade, Callings and Employment Act, 1979.

Get Professional Tax Registration

Profession Tax Requirements

All professionals working in private and government organizations and self-employed individuals are liable to pay professional tax whose monthly salary is above Rs.8,500. Individuals earning less than Rs.8,500 need not pay professional tax in West Bengal. Hindu Undivided Family, corporation, firm, company, or other corporate body, any society, club, or association engaged in any profession, trade, or employment in West Bengal are responsible for paying professional tax if their names are mentioned in the Profession Tax Schedule. The Profession Tax Schedule is available on the official website of West Bengal Professional Tax which is wbcomtax.nic.in. In West Bengal, one must pay professional tax on a yearly basis. The applicants must submit the duly completed application form with supporting authenticated documents to make an application for business enrollment and license to employ. They are Form 1 and Form 2 as prescribed by the Act.

Documents for registration

For a company

1. Copy of Articles and Memorandum of Association

2. Copy of Certificate of Incorporation

3. Two Address Proofs of the director (Copy of Electricity bill and Passport/Driving License/Voter ID/Ration Card)

4. Copy of Notarised Rental Agreement in English, in case of rented property, along with NoC from the property owner and maintenance bill

5. Copy of Sale Deed/Property Deed in English (in case of owned property)

6. Passport size photograph of the applicant (Please do not paste the photo on the printout of application.)

7. Copy of PAN card of a company and all directors

8. Cancelled company cheque

For an individual

1. Anyone: Copy of Passport/driving license/Voter ID/Property tax receipt/latest electricity bill/ration card.

2. Copy of PAN card

3. Cancelled cheque

4. Copy of Notarised Rental Agreement in English, in case of rented property, along with NoC from the property owner and maintenance bill

5. Copy of Sale Deed/Property Deed in English (in case of owned property)

Profession Tax Exemption in West Bengal

Physically handicapped people earning salary or wage are not liable to pay income tax.

 

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