West Bengal Professional Tax


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West Bengal Professional Tax Overview

As the name suggests, this tax is levied by the government of West Bengal. The Act came into being in the year 1979. The government imposes professional tax on non-salaried and salaried professionals. Depending on the individual's earnings, the experienced tax can vary on a set income slab within West Bengal.

The maximum amount that the state government can charge for professional tax is about 2500 annually. Professional tax is levied based on the monthly income of an individual on a set income slab.

Applicability Under West Bengal Professional Tax

Salaried Professionals: According to the Employment Act, the wage earner or salaried professionals have to pay the tax from their salary. This tax deduction is done by the employers and is deposited directly to the state government. The amount to be deducted as professional tax is determined by the Income earned through salary by the individual.

Self-employed Individuals: Self-employed individuals include lawyers, freelancers, doctors, traders, etc. These individuals are responsible for the payment of their professional taxes. They have to pay the tax directly to the West Bengal government based on their monetary gains on a set income tax slab.

Tax Slab In West Bengal For Professional Tax

Monthly Gross Income (Rupees) Monthly Professional Tax (Rupees)
Income above 40,000 200 rupees
Income of 25,000 To 40,000 150 rupees
Income of 15,000 to 25,000 130 rupees
Income of 10,000 to 15,000 110 rupees
Up to 10,000 Nil

Guidelines to Enrolling For West Bengal Professional Tax

New Enrollment
  • Begin by visiting the official WB Government Official Professional tax website.
  • Look for the e-service section and then click on the “Enrollment” link.

  • The next step is to opt for the “New” option.

  • You need to enter the financial year for which the professional tax is being paid for.
  • The next step is to selecting the area from the drop- down menu for your office location.
  • Lastly, you are required to fill vital personal information along with family details as needed and click on the “Continue” option.
  • If you are a registered individual, you need to proceed to the official government website.
  • There you have to enter your assigned Enrolment certificate number and then proceed.
Registration Process For West Bengal Professional Tax
  • For registration purposes, the employers are required to visit official WB Government For Professional tax website.
  • Go to E-service section, then opt for the “Registration” option and select “First-time Application” option.

  • The next step is to enter your EC number.
  • Then you are required to fill in the details required such as PAN Card Number, contact details, etc.
  • Following that you are required to verify your credentials.
  • Lastly, select your company designation from the drop-down menu.
Documents Required for West Bengal Professional Tax Registration
  1. Incorporation date of the business
  2. Business account records
  3. Details of the employees
  4. Pay slip records
  5. Address proof
Membership For Registration Under West Bengal Professional Tax
  • Professional Tax officers should receive the submission of Form 1 registration application by the employer for salaried professionals. The officer should have the authority within the employer’s business location.
  • Enrollment in Form II should be done by a self-employed professional to the West Bengal in-charge professional tax officer. The self-employed person can be covered under the act for more than one item to pay professional tax.
  • To gain a certificate for enrollment of the professional tax the individual concerned must pay the levied tax in the bank. The payment will be made under the Act on Professional tax Challan for Form II to gain a certificate of enrollment for professional tax. The certificate will be issued by the professional tax officer upon receiving the copy proof of Challan done for tax payment.
  • It is vital to file the application for Form II and Form I within 90 days of the accrual of professional tax to eliminate the tax penalty.
  • The registration certificate will be issued by a professional tax officer as per Form IIA or IA.
  • Government organizations are exempted from the application for a registration certificate.
Insight To Payment of West Bengal Professional Tax

The individual registered under West Bengal Professional Tax must file their return to prove their tax payment. The tax payment has to be done quarterly by the registered member within 30 days of the tax quarterly payment. The tax burden for such individuals could be up to 3000 rupees. This tax payment is usually done by 31st July for every financial year.

The employers not registered are required to file their professional tax annually within 30 days of each quarter. This professional tax may exceed 3000 rupees. This tax payment must be done within 21 days for the following months for the first two months. The professional tax payment must be done under the designated bank.

The copies of the professional tax payment done by an individual should be submitted to the concerned professional tax officer as proof of payment. One copy of the challan should be kept for personal reference as tax payment proof.

Penalty For Late Professional Tax Payment In West Bengal

Under the West Bengal Professional Tax, the penalty can be incurred under two different conditions.
  1. The payment due for the professional tax has been delayed by the individual.
  2. The concerned individual eligible under the enrollment of West Bengal Professional Tax has failed to register within 90 days of eligibility.
Under such circumstances, the individual is required to a penalty of 1% rate for every month for late payment.

To sum up, professional tax is a vital tax that professionals and self-employed individuals need to pay when residing in West Bengal. This tax can be paid using the official website for hassle-free tax payment. Individuals earning above 10,000 every month are eligible to pay professional tax in West Bengal.

Professionals in the Indian Navy, Army or Air Force are exempted from the levied professional tax in West Bengal when serving within the state. The professional tax can be reduced or excluded as liability for any specific category through prior notification. In case of any confusion, individuals can also consult a tax lawyer to aid with their professional tax payment in West Bengal.