Overview
Professional tax is a tax levied by the state government on individuals or entities engaged in any profession, trade, or calling. It is a direct tax and is payable on the income earned from the profession, trade, or calling.
In West Bengal, professional tax is levied under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. The tax is applicable to all individuals and entities who are engaged in any profession, trade, or calling in the state, regardless of their income.
Professional Tax Slabs in West Bengal
The professional tax slabs in West Bengal for the financial year 2023-24 are as follows:
| Income (INR) | Tax (INR) |
|---|---|
| Up to 10,000 | ₹600 |
| ₹10,001 to 25,000 | ₹1200 |
| 25,001 to 50,000 | 2,400 |
| 50,001 to 75,000 | 3,600 |
| 75,001 to 1,00,000 | 4,800 |
| Above 1,00,000 | 6,000 |
Professional Tax Applicability In West Bengal
Professional tax is applicable to all individuals and entities who are engaged in any profession, trade, or calling in West Bengal. This includes:
- Salaried employees
- Self-employed professionals,
- Business owners
- Partners in a partnership firm
- Directors of a company
- Members of a Hindu Undivided Family (HUF)
West Bengal Professional Tax Online Payment
Professional tax in West Bengal can be paid online through the West Bengal Commercial Taxes website. To pay professional tax online, you will need to create an account on the website and register for professional tax. Once you have registered, you can log in to your account and pay your professional tax using a debit card, credit card, or net banking.
Who Gets Exemption from Professional Tax in West Bengal
The following individuals and entities are exempt from professional tax in West Bengal:
- Individuals whose monthly income is less than INR 10,000
- Students
- Disabled persons
- Senior citizens above the age of 65 years
- Women who are widowed, divorced, or separated
- Ex-servicemen
- Freedom fighters
- Public charitable institutions
Due Date for Filing Professional Tax in West Bengal
The due date for filing professional tax returns in West Bengal is July 31st of every year. However, the government has extended the due date for filing professional tax returns for the financial year 2022-23 to 30 September 2023
Why Vakilsearch?
Vakilsearch is a leading provider of professional tax services in West Bengal. Our team of experts is dedicated to helping you simplify the professional tax registration process and ensure compliance with all applicable laws.
We offer a wide range of services, including:
- Professional tax registration assistance
- Compliance support
- Tax planning advice
- Representation in case of disputes
We are committed to providing the best possible service and helping you meet your tax obligations seamlessly.
FAQs on Professional Tax in West Bengal
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