Professional Tax

[Ganeshan Kalyani]

Hi, I would like to discuss on Professional tax under PTEC where professional tax is payable by company of ₹ 2500/- per annum. The Professional tax number is TIN based and is alloted by department by area wise. It means that if a company is having say for eg. 3 units in different location it will have 3 PTRC registration and it will pay Professional tax under 3 different Professional tax number. The PTEC which is payable annually will be ₹ 2500/- for a company as a whole. I would like to raise a question that if in the State of Maharashtra a company is located and having PTEC with PTRC and other 2 location is in Nagpur and Solapur then there is separate PTRC. Whether is such situation ₹ 2500/- will be paid or ₹ 7500 (2500 *3) will be paidl.

Dear Experts kindly discuss on this topic.

regards,

ganeshan

[Guest]

To the best of my knowledge it has to be paid separately i.e. ₹ 2500 x 3 since the jurisdiction of the municipal corporation are different.

AI Summary

Professional tax liability arises per registration where municipal jurisdictions differ, leading to multiple annual dues. Whether a company with multiple area-based PTRC registrations must pay a single annual Professional tax (PTEC) or separate annual payments at each registered location is addressed. The reply indicates the annual PTEC is payable separately for each PTRC because the municipal jurisdictions for each registration are different, so each place of business attracts its own annual levy.