Professional Tax in Assam & Bihar for Self-Employed

Professional Tax (PT) is a state-imposed tax on individuals earning an income through employment, profession, or trade. The tax rates and regulations differ from state to state. Below is an overview of the PT amounts payable by self-employed individuals or businesses in the states of Assam and Bihar.

Professional Tax in Assam

In Assam, the PT rates for self-employed individuals and businesses are categorized based on their annual income or specific professional classifications:

• Annual Income-Based Slabs for Professionals and Traders:

• Specific Professions:

Certain professions have fixed PT amounts irrespective of their income:

• Owners of nursing homes, X-Ray clinics, pathological testing laboratories, and hospitals: ₹2,500 per annum
• Dry cleaners, interior decorators, and owners of beauty parlours: ₹2,500 per annum
• Film distributors and travel agents: ₹2,000 per annum
• Self-employed individuals in the motion picture industry (e.g., directors, actors excluding junior artists, playback singers, cameramen, recordists, editors, and still photographers): ₹2,000 per annum

Professional Tax in Bihar

In Bihar, PT is levied based on the annual income of self-employed individuals and businesses:

Note: The maximum PT payable per annum in both Assam and Bihar is ₹2,500, aligning with the upper limit set by the respective state regulations. It’s essential for self-employed individuals and businesses to determine their tax liability based on their specific income brackets or professional categories to ensure compliance.

For detailed information and any updates, refer to the official state tax department websites or consult with our professional tax advisor.