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LABOR LAW LIBRARYPROFESSIONAL TAXProfessional Tax in Assam: Rates & Compliance (2026)
ACT
The Assam Professions, Trades, Callings And Employments Taxation Act, 1947
rule
The Assam Professions, Trades, Callings And Employments Taxation Rules, 1947
applicability
A person or employer by whom tax is payable under this Act
Exemption
Not Applicable
Registration Process
Offline
List Of Documents For Registration
- Memorandum Of Association
- Articles Of Association
- PAN Card
- Lease Agreement
- VAT Registration copy
- Employer Address Proof and ID Proof and photos
- No of employees
- Employer Address Proof and ID Proof and photos
Professional Rates
| Salary (INR) | PT Amount | Remarks |
|---|---|---|
| Upto 10000 | ₹ 0 | Nil |
| Between 10001 To 15000 | ₹ 150 | |
| Between 15001 To 25000 | ₹ 180 | |
| Above 25001 | ₹ 208 |
Filings of Returns
| Task | Last Date Of Filings Returns | Forms |
|---|---|---|
| PT Remittance And Monthly Return | Every month on last day |
|