The Basics of Professional Tax
Professional Tax is a state-level tax levied on all professions, trades, and employment under Article 276 of the Indian Constitution. It applies to:
- Salaried employees (deducted from salary)
- Business owners and professionals (self-payment)
- Companies and organizations (employer contribution)
Types of Professional Tax Certificates
PTEC (Professional Tax Enrollment Certificate)
For employers and business owners to legally operate and pay their share of professional tax
PTRC (Professional Tax Registration Certificate)
For companies to legally deduct professional tax from employees' salaries