Professional Tax in Assam – Rates, Registration & Filing Guide
What is Professional Tax in Assam?
Professional Tax (PT) in Assam is a state-imposed tax governed by the Assam Professions, Trades, Callings, and Employments Taxation Act, 1947. It applies to both salaried individuals and self-employed professionals, including businesses, traders, and certain specialized professions.
PT is collected by the state government and used for public welfare and administrative functions.
Who is Liable to Pay Professional Tax in Assam?
Professional Tax in Assam applies to the following:
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Self-Employed Professionals: Doctors, lawyers, consultants, chartered accountants, etc.
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Dealers and Traders: Including factory and mill owners.
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Employers under the Assam Shops & Establishment Act
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Film & Media Industry Professionals
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Specific Commercial Occupations: Including nursing homes, clinics, and beauty parlors.
- If the Business is Registered under Goods & Services Tax.
The tax is calculated based on annual income, gross turnover, or number of employees—depending on the nature of the profession.
Professional Tax Slab Rates in Assam [Updated 2024]
🔹 1. Self-Employed Professionals & Traders
| Annual Income (₹) | PT Payable (₹/annum) |
|---|---|
| Up to ₹1,20,000 | Nil |
| ₹1,20,001 – ₹1,80,000 | ₹1,800 |
| ₹1,80,001 – ₹3,00,000 | ₹2,160 |
| Above ₹3,00,000 | ₹2,500 |
🔹 2. Dealers, Industrialists, and Mill Owners
| Annual Gross Turnover (₹) | PT Payable (₹/annum) |
|---|---|
| Up to ₹4,00,000 | Nil |
| ₹4,00,001 – ₹7,00,000 | ₹1,000 |
| ₹7,00,001 – ₹10,00,000 | ₹1,500 |
| Above ₹10,00,000 | ₹2,500 |
🔹 3. Factory Occupiers (Non-dealers)
| No. of Workers Employed | PT Payable (₹/annum) |
|---|---|
| Up to 5 workers | ₹350 |
| 6 – 15 workers | ₹2,000 |
| More than 15 workers | ₹2,500 |
🔹 4. Employers Under Assam Shops & Establishment Act
| No. of Employees | PT Payable (₹/annum) |
|---|---|
| No employees | Nil |
| Up to 5 employees | ₹300 |
| 6 – 10 employees | ₹1,500 |
| More than 10 employees | ₹2,500 |
🔹 5. Motion Picture Industry Professionals
| Category | PT Payable (₹/annum) |
|---|---|
| Directors, Actors, Cameramen, Editors, etc. | ₹2,000 |
| Junior Artists, Assistants, Musicians, etc. | ₹700 |
🔹 6. Other Notified Professions
| Profession | PT Payable (₹/annum) |
|---|---|
| Owners of Nursing Homes, X-Ray Clinics, Path Labs | ₹2,500 |
| Beauty Parlours, Dry Cleaners, Interior Designers | ₹2,500 |
| Film Distributors, Travel Agents | ₹2,000 |
✅ Note: The maximum PT liability in Assam is capped at ₹2,500 per annum.
Professional Tax Registration & Payment Process in Assam
✅ Registration Process
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Visit the official portal of the Commissionerate of Taxes, Assam.
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Submit Form I for new registration.
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Obtain a Professional Tax Registration Certificate.
✅ Payment Process via e-GRAS Portal
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Log in to e-GRAS Assam
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Select Professional Tax payment service.
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Enter your registration and business details.
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Choose the applicable PT slab and complete payment.
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Download and store the e-receipt.
Due Dates for PT Filing in Assam
| Filing Type | Due Date |
|---|---|
| Monthly Return (Employers) | Last day of the following month |
| Annual Return (Self-employed / Business Owners) | On or before 30th April every year |
Penalties for Non-Compliance
| Offense | Penalty / Interest |
|---|---|
| Late Payment | 1.25% interest per month on the outstanding amount |
| Late Return Filing | Up to ₹1,000 per return, plus applicable interest |
| Failure to Register | Liable to fines and penal interest |
Exemptions from Professional Tax in Assam
The following individuals are exempt from paying PT in the state:
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Senior Citizens (65 years and above)
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Persons with Disabilities (minimum 40% disability)
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Agricultural & Cottage Sector Workers (e.g., handloom, weaving, pottery, fishing)
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Small-scale Vendors selling vegetables, fish, fruits, etc.
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Armed Forces and Paramilitary Personnel
✅ Conclusion: Ensure Timely PT Compliance in Assam
Professional Tax compliance in Assam is a legal obligation for eligible professionals and businesses. Understanding your applicable category, slab rate, registration process, and due dates is critical to avoid penalties and maintain your business reputation.
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Self-employed professionals
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Employers across sectors
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