Professional Tax Registration
Professional tax is a direct tax levied on persons earning an income by either practising a profession, being employed, calling, or trading. Unlike income tax imposed by the central government, professional tax is levied by the government of a state or union territory in India. In the case of salaried and wage earners, the professional tax is liable to be deducted by the employer from the salary or wages, and the same is to be deposited with the state government. In the case of other classes of individuals, this tax is liable to be paid by the employee himself. The tax calculation and amount collected may vary from one state to another, but it has a maximum limit of Rs. 2500 per year.
REQUIRED DOCUMENTS FOR COMPANY
PAN card of the company: The PAN card must be attested by the company's director.
Certificate of Incorporation of the Company
Memorandum and Articles of Association of the company
Premises proof of company: Ownership papers if the applicant owns the premises; otherwise, a rent agreement and a no objection certificate from the premises' owner.
Bank Account of Company: Cancelled check and bank statement
List of Directors
Passport-size photographs of all directors
Directors' documents: PAN card + I.D. proof (passport, driving license, voter card, or Aadhar card) + address proof (electricity bill, telephone bill, or other utility bill)
A board resolution passed by the director of the company authorising professional tax registration
Attendance Register and Salary Register
Authorization Letter for Obtaining the User ID and Password of the Professional Tax Department
REQUIRED DOCUMENTS FOR LLPs/PARTNERSHIP
LLP or Partnership Firm PAN Card: The PAN card must be attested by the LLP's Designated Partner or any partner of a partnership firm.
Certificate of Incorporation of an LLP or Registration of Partnership
LLP Agreement or Partnership Deed
Proof of an LLP or firm's premises: Ownership papers if the applicant owns the premises; otherwise, a rent agreement and a no objection certificate from the owner of the premises.
LLP/Firm Bank Account: Cancelled check and bank statement
List of Partners
Passport-size photographs of all partners
Partner documents: PAN card + I.D. proof (passport, driving license, voter card, or Aadhar card) + address proof (electricity bill, telephone bill, or other utility bills)
Aadhar Card of the Partners
Consent of partners for application to register under professional tax.
Attendance Register and Salary Register
Authorization Letter for Obtaining the User ID and Password of the Professional Tax Department