West Bengal State Tax on Professions List PDF 2021

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Name West Bengal State Tax on Professions List
Pages 4
Size 0.49 MB
Language English
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West Bengal State Tax on Professions List 2021

Article 276 of the Constitution of India states professional tax amount cannot exceed Rs. 2500. In the state of Bengal, the enrolled people are supposed to pay their taxes on or prior to July 31 every financial year. For employers, this tax is paid on a monthly basis. Those earning income in West Bengal have to pay profession tax. All individuals with a salary or a steady source of income would have to pay profession tax.

West Bengal Profession Tax Payment Requisites

  • For the self-employed, a certificate of enrollment is required to pay this direct tax, but they need not file any returns.
  • For an employer, a certificate of registration, payment of monthly tax amount and annual filing of returns is mandatory.

Documents Required for West Bengal Professional Tax Registration

In case of an employer registering under profession tax, papers necessary for registration are:

  • Proof of business start date.
  • Records of accounts.
  • Employee details.
  • Payslip details.
  • Proof of address.

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