Profession Tax in West Bengal

Last Updated at: October 22, 2019
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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 the 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.

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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. Professional tax is paid on yearly basis in West Bengal. Two application forms are to be duly completed 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 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 property owner and maintenance bill 5. Copy of Sale Deed/Property Deed in English (in case of owned property) 6. Passport size photograph of applicant (Please do not paste the photo on the printout of application.) 7. Copy of PAN card of company and all directors 8. Cancelled company cheque For an individual 1. Any one: Copy of Passport/driving licence/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 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

Salaried or wage-earning physically handicapped persons or physically handicapped persons who are not liable to pay income tax.

Frequently Asked Questions

How can I claim my income tax refund after due date?

Physically submit a signed ITR-V form to an income tax processing centre within 120 days of filing ITR.Learn More about Income Tax filing


What is the current ESI contribution rate?

The present rate of contribution for ESI stands at 4.75% and 1.75% for employers and workers, respectively.More info on ESI registration


What is Form A in Fssai?

The simple form for registration under the Food Safety and Standard Authority of India is called Form A.More information on FSSAI


Can I use ISO logo?

Anyone who has been issued an ISO certification can use the ISO logo on their product or service premise.More on ISO Certification


Can I get Form 16 without TDS?

In short, the answer is yes. A person can get Form 16 even in the absence of Tax deducted at source.Details on TDS Return Filing


What is the fee for MSME registration?

There is no fee for registering a small or medium sized business within the Udyog Aadhar Memorandum.Learn more about SSI/ MSME Registration

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