Professional Tax (PT) in Assam (Updated: July 2025)

Professional Tax in Assam is governed by The Assam Professions, Trades, Callings and Employments Taxation Act, 1947, along with its corresponding Rules framed in 1947. The tax is levied on individuals and entities engaged in various professions, trades, and employment across the state.

This guide offers a detailed overview of Assam Professional Tax—covering applicability, tax slabs, registration process, required documentation, and filing details.

Applicability of Professional Tax in Assam

The tax applies to:

• Every person or employer liable to pay tax under the provisions of the Act
• Employers responsible for deducting PT from employees’ salaries and remitting it to the authorities

There are no specified exemptions mentioned under the Act.

Documents Required for PT Registration in Assam

Professionals and businesses liable to pay Professional Tax must complete the registration process. Below is a list of essential documents required:

1. Memorandum of Association (MOA)
2. Articles of Association (AOA)
3. PAN Card
4. Lease Agreement (if applicable)
5. VAT Registration Certificate
6. Employer’s Address Proof, ID Proof, and Photographs
7. Number of employees
8. Employer Address Proof and ID Proof and Photographs

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PT Registration Process in Assam

• Mode: Offline
• Official Website: http://www.tax.assam.gov.in/AssamTimsInfo/

Applicants must submit their documents and forms at the concerned tax office as per the prescribed procedure.

Assam Professional Tax Slab Rates

The current PT rates in Assam, based on monthly salary, are as follows:

Salary Range (Monthly)	PT Payable per Month
Upto ₹ 10,000	₹ 0 (Nil)
₹ 10,001 to ₹ 15,000	₹ 150
₹ 15,001 to ₹ 25,000	₹ 180
Above ₹ 25,001	₹ 208

Filing of Returns for Assam PT

Employers are required to file their Professional Tax returns using the applicable forms, which may include:

• Form VII C
• Form IIIA
• Form III.X

Note: The return filing timeline and due dates are specified by the local tax office. Employers should consult the official tax portal or concerned department for updated timelines.

Conclusion:

Complying with Assam Professional Tax is a key statutory responsibility for businesses and professionals operating in the state. Timely registration, deduction, and filing of returns ensure smooth operations and help avoid penalties.

For more details and official updates, visit the Assam tax portal: http://www.tax.assam.gov.in/AssamTimsInfo/