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

Professional Tax in Puducherry is governed by a combination of local municipal acts and panchayat laws, specifically:

• The Puducherry Village and Commune Panchayats Act, 1973
• The Puducherry Municipalities Act, 1973

It is administered through the corresponding rules:

• Puducherry Village and Commune Panchayats (Profession Tax) Rules, 1976
• The Pondicherry Municipalities (Profession Tax) Rules, 1976

This tax applies to employers, professionals, and businesses operating across the Union Territory of Puducherry.

This article provides a complete overview of Puducherry Professional Tax—covering applicability, required documents, tax rates, and filing process.

Applicability of Puducherry Professional Tax

Under this Act:

• All persons and employers liable under the Act are required to pay Professional Tax.
• Employers must deduct PT from employees’ salaries and remit it to the appropriate municipal or panchayat authority.

Exemption:

• No specific exemptions are provided under the current Act.

Documents Required for PT Registration in Puducherry

The following documents are required for registration under Puducherry PT:

• Memorandum of Association (MOA) and Incorporation Certificate
• Articles of Association (AOA)
• PAN Card
• Lease Agreement (if applicable)
• Shops & Establishments Registration Certificate / Trade License Copy

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Puducherry PT Registration Process

• Mode: Offline
• Official Website: http://law.puducherry.gov.in/code3.pdf

Applicants must visit the appropriate municipal or panchayat office and submit the required documents to complete the PT registration.

Puducherry Professional Tax Slab Rates

Professional Tax in Puducherry is based on annual salary slabs as detailed below:

Annual Salary Range (INR)	PT Payable (Annually)
Upto ₹ 99,999	₹ 0 (Nil)
₹ 1,00,000 to ₹ 2,00,000	₹ 250
₹ 2,00,001 to ₹ 3,00,000	₹ 500
₹ 3,00,001 to ₹ 4,00,000	₹ 750
₹ 4,00,001 to ₹ 5,00,000	₹ 1,000
Above ₹ 5,00,001	₹ 1,250

Filing of Returns for Puducherry PT

Employers are required to file PT returns twice a year as follows:

Filing Frequency	Due Date
Every 6 months	By the last day of June and December

Conclusion:

Professional Tax is an important compliance requirement for businesses and professionals operating in Puducherry. Employers should ensure timely registration, accurate deduction of tax, and bi-annual filing of returns to maintain compliance and avoid penalties.

For more information, you can refer to the official legal documentation here: http://law.puducherry.gov.in/code3.pdf