Question 1

If tax was deducted in March 2026 but deposited in May 2026, is there a late deposit consequence?

Accepted Answer

West Bengal levies profession tax on salaried employees (deducted at source by the employer under a Certificate of Registration) and separately on self-employed persons, professionals and businesses (paid under a Certificate of Enrolment). The schedule has three parts; Part A Sl. 1 is the salary slab table recorded here. SUPERSEDES the earlier line for this key in this file: a government source was subsequently located and read. Threshold: No profession tax is payable on a monthly salary or wage of Rs 10,000 or less under the schedule in force on 14 September 2026. From 1 October 2026 the exemption threshold rises to Rs 20,000 per month. Fee basis: per month, deducted by the employer from salary or wages; slab by monthly salary. THE SLABS BELOW ARE THOSE IN FORCE ON 14 SEPTEMBER 2026. A SUBSTITUTED SCHEDULE TAKES EFFECT 1 OCTOBER 2026 - see note for the revised table. Slabs: Monthly salary or wages up to Rs 8,500 — INR 0; Monthly salary or wages above Rs 8,500 and up to Rs 10,000 — INR 0; Monthly salary or wages above Rs 10,000 and up to Rs 15,000 — INR 110; Monthly salary or wages above Rs 15,000 and up to Rs 25,000 — INR 130; Monthly salary or wages above Rs 25,000 and up to Rs 40,000 — INR 150; Monthly salary or wages above Rs 40,000 — INR 200 Renewal: Not a renewable licence. The employer deducts the tax monthly under its Certificate of Registration; enrolled (self-employed) persons pay annually. Deadline: Employers deposit the deducted tax monthly (commonly cited as by the 21st of the following month) and file an annual return; enrolled persons pay the annual amount by 31 July. Payment is made through the state GRIPS gateway. Statute: The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 (West Bengal Act VI of 1979), as amended; the Schedule is substituted with effect from 1 October 2026 by a 2026 state notification (see note). UPPER FOUR BANDS CORROBORATED ON A GOVERNMENT HOST; EXEMPTION FLOOR INDICATIVE. The state portal publishes a profession tax note.gov.in/acts/act_profession_tax_on_professions.pdf (HTTP 200, 23,585 bytes, two pages) carrying a table headed 'Professional Tax in West Bengal w.e.f 1-April-2013'. That table reads, verbatim: Rs 1 to Rs 3000 Nil; Rs 3001 to Rs 5000 Nil; Rs 5001 to Rs 6000 Nil; Rs 6001 to Rs 7000 Nil; Rs 7001 to Rs 8000 Rs 50; Rs 8001 to Rs 9000 Rs 90; Rs 9001 to Rs 15000 Rs 110; Rs 15001 to Rs 25,000 Rs 130; Rs 25001 to Rs 40,000 Rs 150; More than Rs 40001 Rs 200. THE GOVERNMENT PAGE IS STALE: its exemption floor is Rs 7,000 and it retains Rs 50 and Rs 90 bands that later amendments removed when the floor was raised to Rs 8,500 and then Rs 10,000. It nevertheless CONFIRMS, on a.gov.in host, the four upper amounts Rs 110, Rs 130, Rs 150 and Rs 200 and their band boundaries at 15,000, 25,000 and 40,000 - which is exactly where the current commercial tables agree. The two zero-rated bands up to Rs 10,000 are taken from the agreement of IndiaFilings and Simpliance and are the only part of this table not seen on a government host. www.wbcomtax.gov.in and wbcomtax.gov.in both time out on TCP connect (curl exit 28), on the second and final permitted attempt, and wbprofessiontax.gov.in does not connect on https, http or www. indiacode.nic.in has migrated to indiacode.gov.in; the 1979 Act's full text was retrieved there through the DSpace API and read, but its Schedule is the ORIGINAL 1979 one (Rs 50 to Rs 250 PER ANNUM), decades superseded, so no figure from it is recorded. FORWARD CHANGE: two further independent sources (SGCMS and United Consultancy) agree the Schedule is substituted with effect from 1 OCTOBER 2026 as Nil up to Rs 20,000; Rs 100 above Rs 20,000 up to Rs 30,000; Rs 140 above Rs 30,000 up to Rs 50,000; Rs 170 above Rs 50,000 up to Rs 1,00,000; Rs 208 above Rs 1,00,000. They disagree on the instrument - SGCMS cites Notification No. 756-L dated 07.08.2026, United Consultancy cites No. 1407-F.T. dated 18.08.2026 - and neither notification could be read on a government host, so neither number is relied on, though the amounts agree. SWITCH THE SLABS TO THE REVISED TABLE ON 1 OCTOBER 2026.

Question 2

Professional Tax Registration — West Bengal

Accepted Answer

Every employer in West Bengal who pays salary or wages liable to profession tax must hold a Certificate of Registration (PTRC) and deduct the tax from employees. Separately, the entity itself - as a person carrying on a trade, calling or profession - must hold a Certificate of Enrolment (PTEC) and pay profession tax on its own account. Threshold: Registration is required of any employer paying salary or wages to a person liable to profession tax; application must be made within 90 days of becoming liable. Enrolment is likewise required within 90 days of becoming liable. Fee: INR 2500 Renewal: Certificates of Registration and Enrolment do not expire and are not renewed; the obligation is continuing monthly deduction and remittance (employer) and annual payment (enrolled person). Deadline: Apply for registration or enrolment within 90 days of liability. Employers remit deducted tax monthly (commonly cited as by the 21st of the following month) and file the annual return by 15 May. Enrolled persons pay the annual amount by 31 July. Late registration attracts a penalty reported at Rs 500 per month and late enrolment Rs 100 per month; interest runs at 1 per cent per month on unpaid tax. Statute: The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 (West Bengal Act VI of 1979), with the West Bengal State Tax on Professions, Trades, Callings and Employments Rules, 1979 NOT READ AT SOURCE. www.wbcomtax.gov.in and wbcomtax.gov.in both time out on TCP connect to port 443 (curl exit 28), on the second and final attempt permitted; wbprofessiontax.gov.in, the registration portal, does not connect on https, http or the www form. The statute name and number were confirmed from the Act's own text retrieved from indiacode.gov.in (India Code has migrated from indiacode.nic.in), but that text carries only the original 1979 Schedule and no current amount, so nothing from it is recorded as a figure. The Rs 2,500 per annum enrolment amount and the 90-day, monthly-remittance and 15 May / 31 July timings are the agreement of independent commercial sources (IndiaFilings, Simpliance, SGCMS); no government page was reachable. Re-verify against the Directorate's own site when it is reachable. Note the Schedule is substituted with effect from 1 October 2026 (see professionalTaxSlabs); whether the Part C flat amount changes on that date was not established.

Question 3

Professional Tax Registration — Chhattisgarh

Accepted Answer

Chhattisgarh levies professional tax under its own 1995 Act. An employer must obtain a certificate of registration and must deduct the tax monthly from each employee's salary or wage before paying it - and is liable to pay it over whether or not the deduction was actually made. An employer with several places of work in the state makes ONE application, nominating a principal place of work. Threshold: Every employer disbursing salary or wage to a person liable under the Schedule must register (section 8(1), application in Form 1 under rule 3(1)). Employees whose annual salary or wage does not exceed Rs 1,00,000 are Nil-rated, so an employer none of whose staff crosses that line deducts nothing - but the Act does not exempt the employer from registering on that ground. Fee basis: NO registration or enrolment fee is prescribed. The Chhattisgarh Professional Tax Rules, 1995 were read in full and contain no fee for a certificate of registration - the only occurrence of the word 'fee' in the Rules is 'composition fees'. The employer's cost is the tax itself, deducted from employees under the Schedule, not a charge for registering Deadline: Tax is deducted monthly from salary or wage before payment; returns and payment by the employer are governed by rule 11. Statute: Chhattisgarh Professional Tax Act, 1995 (Chhattisgarh Vritti Kar Adhiniyam, 1995), sections 3, 4 and 8, with the Chhattisgarh Professional Tax Rules, 1995, rule 3 UPGRADED FROM INDICATIVE TO VERIFIED, and a dead-host finding from the previous run is corrected. comtax.cg.nic.in was recorded as presenting an unverifiable certificate chain. It does not: it serves over HTTPS with a valid certificate and its documents download cleanly. The absence of a registration fee is therefore now a positive finding from the Rules themselves rather than an inference from silence. That is squarely inconsistent with the department publishing this Act, these Rules and this registration form on its live site under the heading 'Chhattisgarh Professional Tax Rules, 1995'. The department's own material is preferred here. But the Act text on the site carries amendments only up to the Profession Tax (Amendment) Act, 2001, so whether a later notification under section 6 (Power to exempt) has since exempted some or all classes was NOT established, and that is the specific thing a later pass should check. THE COMPLETE SCHEDULE WAS ALSO READ AND IS RECORDED HERE so it is not lost, since professionalTaxSlabs was not a target in this batch. Schedule to section 3, Serial No. 1, persons in employment, rate of tax per annum: annual salary or wage not exceeding Rs 1,00,000 - Nil; exceeding Rs 1,00,000 but not exceeding Rs 1,50,000 - Rs 1,560 (Rs 130 per month); exceeding Rs 1,50,000 but not exceeding Rs 2,00,000 - Rs 1,800 (Rs 150 per month); exceeding Rs 2,00,000 but not exceeding Rs 2,50,000 - Rs 2,400 (Rs 200 per month); exceeding Rs 2,50,000 - Rs 2,500 (Rs 208 per month for eleven months and Rs 212 for the twelfth month). Serial No. 2, by years of standing, for legal practitioners including solicitors and notaries public, medical practitioners including medical consultants and dentists, technical and professional consultants including architects, engineers, RCC consultants, plumbers, tax consultants, chartered accountants, actuaries and management consultants, chief/principal/special/insurance agents, surveyors or loss assessors licensed under the Insurance Act 1938, all contractors, and commission agents, dalals and brokers other than estate workers: less than two years - Nil; two years or more but less than five - Rs 1,000; five years or more but less than ten - Rs 1,500; ten years or more - Rs 2,500. The PDF interleaves the Schedule columns, so the band upper limits print against the adjacent rate cell; the reconstruction above is checked by arithmetic that cannot hold by accident - 130x12=1560, 150x12=1800, 200x12=2400, and 208x11+212=2500, all matching the printed annual figures. Note also that the Act as published reprints the superseded pre-2001 and pre-1999 ten-band versions of Serial No. 1 directly beneath the current one as footnotes; none of those repealed rates is recorded. By the proviso to section 3, a person covered by more than one entry pays at the HIGHEST applicable rate, not cumulatively.

If tax was deducted in March 2026 but deposited in May 2026, is there a late deposit consequence?

Professional Tax Registration — rates and slabs — West Bengal

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