Professional Tax Registration the state levy on every working professional.

Professional Tax is a state-level tax levied by certain Indian states on income earned from any profession, trade, calling, or employment. It is governed by separate state laws — the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 in Maharashtra; corresponding Acts in Karnataka, Tamil Nadu, Andhra Pradesh, Telangana, West Bengal, Madhya Pradesh, Gujarat, Kerala, Odisha, and a few others. The states that do not levy professional tax include Delhi, Haryana, Uttar Pradesh, Rajasthan, Punjab, and several northeastern states.

Professional tax obligations fall into two streams. The first is enrolment as an employer (PTEC — Professional Tax Enrolment Certificate) where a person carries on a trade, profession, or business and is liable to pay PT on their own behalf at a fixed annual amount. The second is registration as an employer (PTRC — Professional Tax Registration Certificate) where the entity employs persons and is required to deduct PT from employee salaries each month and remit it to the state government. Both certificates are mandatory where applicable; running with only one creates compliance gaps and exposure to penalty.

Our Professional Tax practice handles end-to-end PT compliance for proprietorships, partnerships, LLPs, and companies operating in PT-levying states. We file fresh PTEC and PTRC applications with the relevant state department, complete state-specific document verification, procure both certificates, set up monthly PT deduction and remittance for employees, file periodic PT returns, and handle assessments and amendment of certificates on change of business details.