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Tripura Professional Tax

Tripura Professional Tax

Professional Tax in Tripura

Professional Tax is a tax that the State Government of Tripura levies on individuals who earn income through any medium. It means individuals, whether professionals, traders, or employers, must pay professional Tax in Tripura according to the income threshold set by the State Government. This article looks at the various aspects of professional Tax in Tripura.

The Taxpayer can obtain Tripura Professional Tax registration through IndiaFilings.

Law Governing the Professional Tax in Tripura

The Tripura Professions, Trades, Callings and Employments Taxation Act, 1997 is responsible for managing professional Tax in Tripura and extends to the whole State of Tripura.

Professional Rates
Salary (INR) PT Amount Remarks
Up to 7500 ₹ 0.00 Nil
Between 7501 To 15000 ₹ 1800.00 INR 150 Per Month
Above 15001 ₹ 2496.00 INR 208 Per Month

Applicability of Tripura Professional Tax

  • The professional Tax must be remitted by individuals and business entities engaged in any profession, trade, callings, or employment — government and private.
  • Both salaried and self-employed individuals must pay professional Tax, which the Karnataka State Government collects.
  • For salaried employees, the professional Tax is levied by employers, whereas non-salaried professionals need to pay it to local authorities appointed to collect the Professional Tax.
  • Doctors, advocates, chartered accountants, and every other individual engaged in private professions is liable to pay professional Tax in Karnataka.

Who Is Responsible for Collecting and Paying Professional Tax in Tripura?

The State Government of Tripura collects Professional Tax within the State.

According to Article 276 of the Indian Constitution, Professional Tax is levied on professions, trades, callings, and employment. Therefore, individuals of Tripura involved in any profession, calling or trade, or employment must pay professional Tax within the State. To be precise, persons responsible for delivering professional Tax can be broadly classified into two segments. They are,

  • Salaried individual
  • Self-employed individual

Due Date for Professional Tax Payment in Tripura

  • After deducting professional Tax from employees, employers must submit the same within ten days of the end of the month against the deduction.
  • Alternatively, persons other than employees must pay P tax in Tripura annually. The dates vary depending on the registration of professional Tax in Tripura. The dates are as follows,
  • If a person registers before the start of a financial year or on or before 31st August of a financial year, they have to pay P tax in Tripura before 30th September of that financial Year.
  • If a person registers their business after 31st August of a financial year, they must pay P tax in Tripura within 30 days of registration.
  • If employers (on behalf of employees) or self-employed individuals fail to pay P tax within the stipulated date, they have to pay the penalty equal to 2% per month of the total due amount. The penalty amount can rise as high as two-thirds of the Tax owing.

Exemption from Paying Professional Tax

The State of Tripura frees specific individuals from paying professional Tax with the State. They are as follows,

  • Senior citizens above the age of 65 years
  • Parents or guardians of disabled/mentally disabled children
  • Individuals having a disability of 40% or more of permanent disability or blindness
  • As working or earning individuals know about slab rates and due dates of payment of professional Tax in Tripura, they can calculate the amount and pay the same within the stipulated date.

Documents for Registration

 Memorandum Of Association and Incorporation Certificate
Articles Of Association
PAN Card
Lease Agreement
Shops and Establishment Registration Certificate / Trade License Copy

Tripura Professional Tax Online Application

The procedure to pay the Tripura Professional Tax Online is explained in detail below:

  • Access the official website of the Commissionerate of Taxes & Excise, Government of Tripura. From the home page, click on the Enrolment option. The link will redirect to a new page.
  • The new page provides Information such as Applicant’s Name, Father’s Name, Mobile Number, PAN, and Email.
  • Note: If the applicant is not an individual, toggle to provide other Information.
  • Provide OTP sent to Applicant’s Mobile Number and Email ID
  • In the next step, the applicant must provide the “Establishment Information” only one among Profession/ Trade / Callings /Employment from which the applicant has the maximum earning.
  • The Establishment Information contains fields such as Establishment Name, Area of Jurisdiction, Establishment Address, etc.
  • The applicant must select the category and the subcategory of the Professions/ Trades/Callings/Employments for which the applicant has the maximum earning.
  • The applicant can also provide the Name and Address of different places of work, if available. Add or remove button is known for adding more distant places of work or eliminating other work areas.
  • After providing all details, a new page will be displayed—review Information provided before Final Submission.
  • Tick for Declaration. If any changes are required, Click on Edit Button and click for final submission.
  • After Final Submission by the Applicant, Enter OTP and Click on Submit. In the next step, the Taxpayer will receive the Application Reference Number in Mobile Number and Email for future use. Application Reference Number can be used to check the Status of the Application.

Check Application Status

By clicking on the status option from the homepage, the applicant can check the current status of the Application. After Providing the Application Reference Number & Captcha, click on submit to check the quality.

Get Professional Tax Certificate

  • After submission of the Application, the system will be forwarded to the concerned Charge Superintendent of Taxes for taking necessary action such as Approval / Rejection.
  • If approved, the User will automatically receive the User ID in the registered Mobile Number and the Password in the Email ID.
  • After receiving the User ID and Password, the Taxpayer can log in to the  PTAX Account and download the certificate from the download link inside the Account.
  • Without logging into the Account, the Taxpayer can download the certificate using the Application Number from the Check Application Status link.

Pay Professional Tax

  • Once the Taxpayer logs in to the portal, they can easily file the Professional Tax and get the receipt.
  • After login into the portal, click on the pay tax option. In the new window, select the Year for which the Tax payment is to be made.
  • After Selecting the Year, the Tax Amount will be automatically populated.

Note: If the payment is not within the proper time, the Total Tax amount will reflect, including the interest.

  • Select Payment Mode from the drop-down and click on “Continue. After selecting the payment mode and clicking on continue, a pop will ask to verify the details.
  • Next, it will ask to “Note down GRN/Transaction ID for future reference.
  • Select Bank from the Drop-Down List and proceed to pay the amount of Tax
  • Payment Successful message will display on the screen.

Note: To pay the Past due Tax Amount, the Taxpayer should select the Year from the drop-down, and the amount of Tax will be automatically reflected in the Total Tax Amount, which the Charge Officer has calculated. Provide any available remarks.   Next, proceed with payment.