Professional Tax in Nagaland is administered under The Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968, and governed by The Nagaland Professions, Trades, Callings and Employments Taxation Rules, 1970. This state-level tax is applicable to individuals, businesses, and employers engaged in various professions and trades within Nagaland.
This blog offers a complete overview of Nagaland Professional Tax—applicability, registration, tax rates, and filing process.
For any assistance in
HRMS, Payroll & Compliance Outsourcing, Tax Management or S&E Registration, do contact us.
We provide PAN India service.
Click here to get the Lowest QuotesApplicability of Nagaland Professional Tax
Under the Act:
- Any individual or employer liable under the Act must pay Professional Tax.
- Employers are responsible for deducting applicable PT from employees’ salaries and remitting it to the government.
Exemption:
- Currently, no specific exemptions are provided under the Act.
Documents Required for PT Registration in Nagaland
Businesses and employers registering under Nagaland PT must prepare the following documents:
- Memorandum of Association (MOA)
- Articles of Association (AOA)
- PAN Card
- Lease Agreement (if applicable)
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Nagaland PT Registration Process
- Mode: Offline
- Official Website: http://www.nagalandtax.nic.in/
Applicants must visit the designated tax office to complete the registration process and submit the required documents.
Nagaland Professional Tax Slab Rates
Professional Tax in Nagaland is levied based on monthly salary slabs as follows:
| Monthly Salary Range (INR) | Monthly PT Payable |
| Upto ₹ 4,000 | ₹ 0 (Nil) |
| ₹ 4,001 to ₹ 5,000 | ₹ 35 |
| ₹ 5,001 to ₹ 7,000 | ₹ 75 |
| ₹ 7,001 to ₹ 9,000 | ₹ 110 |
| ₹ 9,001 to ₹ 12,000 | ₹ 180 |
| Above ₹ 12,001 | ₹ 208 |
Filing of Returns for Nagaland PT
Employers are required to file Professional Tax returns annually:
| Filing Frequency | Due Date |
| Annually | On or before 30th April |
Conclusion:
For businesses and professionals operating in Nagaland, compliance with Professional Tax obligations is essential. Timely registration, correct tax deductions, and annual filing of returns help in maintaining smooth operations and avoiding penalties.
For further information and updates, visit the official Nagaland tax portal: http://www.nagalandtax.nic.in/
For any assistance in
HRMS, Payroll & Compliance Outsourcing, Tax Management or S&E Registration, do contact us.
We provide PAN India service.
Click here to get the Lowest Quotes
