PROFESSIONAL TAX - Professional Tax Registration


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Rs. 2,999/-

all inclusive fees

Professional Tax enrollment


Rs. 4,999/-

all inclusive fees

Professional Tax Enrollment with Registration


Rs. 8,999/-

all inclusive fees

Professional Tax enrollment with Trade Mark Registration


Professional tax is a State Government tax levied on the income received by way of employment, profession, calling or trade. The Municipal Corporations of the respective states impose professional tax through predetermined slab rates. Professional tax is paid on a monthly or annual basis. Moreover, it can be claimed as a deduction from the salary under Section 16 of the Income Tax Act. Different states cover different rates and methods of collection for profession tax. In this article, we look at the details of West Bengal professional tax and its e-payment procedure.


Every person who comes under entry number 2 to 4 of the “Schedule” attached to the Act should acquire an Enrolment Certificate within 90 days from the date of liability to pay tax. A person liable to pay tax should apply for enrolment. The concerned Deputy Commissioner / Profession Tax Officer will notify and determine the tax to be paid by an enrolled person if he or she fails to pay the due tax or pay less than the actual amount to be paid. If a person fails to apply for enrolment willfully within the prescribed days, a penalty of Rs.100 will be imposed for delay of each month or part of it. Besides, provision of punishment with simple imprisonment with or without fine is available for the said default.


Every employer (not being a Government officer) should apply and secure a Certificate of Registration to deduct the profession tax from the salary or wages payable to his employees. The tax must be deducted as per the slab mentioned in Serial No.1 of the Schedule. Such an employer should apply for registration online within 90 days from the date of liability. An employer who has more than one workplace within the jurisdiction of different authorities should make a separate application for registration. However, single registration for the whole of West Bengal may be allowed by the Commissioner of Profession Tax. An employer failing to apply for registration within 90 days from the date of liability will be imposed a penalty of Rs 500 for the delay of each month or part of it.


All registered employers are required to submit the returns wherein an enrolled person is not required to file any returns. For late filing of Return, a late fee of Rs 200/- must be paid for the first month of default and Rs 100/- for each subsequent month. Non-submission of return is a punishable offence with simple imprisonment with or without fine.

Reasons to Register a Private Limited Company

Easy Transferability

Shares of a company limited by shares are transferable by a shareholder to any other person. Filing and signing a share transfer form and handing over the buyer of the shares along with share certificate can easily transfer shares.

Uninterrupted Existence

Private Limited Company has 'perpetual succession', meaning uninterrupted existence until it is legally dissolved. A company being a separate legal person, is unaffected by the death or other departure of any member and continues to be in existence irrespective of the changes in ownership.

Easy Transferability

Ownership of a business can be easily transferred in a company by transferring shares. The signing, filing and transfer of share transfer form and share certificates is sufficient to transfer ownership of a company. In a private limited company, the consent of other shareholders maybe required to effect share transfers.

Borrowing Capacity

Private Limited Companies can raise equity funds in India. Companies can also issue equity shares, preference shares, debentures and accept deposits with RBI permission. Banks and Financial Institutions prefer to provide funding to a company rather than partnership firms or proprietary concerns.

Owning Property

Private Limited Company being an artificial person, can acquire, own, enjoy and alienate, property in its name. The property owned by a company could be machinery, building, intangible assets, land, residential property, factory, etc., No shareholder can make a claim upon the property of the company - as long as the company is a going concern.

Owning Property

A company being a juristic person, can acquire, own, enjoy and alienate, property in its own name. No shareholder can make any claim upon the property of the company so long as the company is a going concern.

ROC Filling | Company Income Tax Filling |GST Registration and Migration

Sujata Associate ia an accounting Firm and we are expertise in Companies Act 2013 and we help in Company Registration, Private Limited Registration , Limited Laiblity Registration , Public Limited Company Registration , Partnership Company Registration and Propriotrship Company Registration. Sujata Associates also help in Company Audit ,Maintaince of Company Accounts ,Sale Tax Return Filling and Income Tax Filling.

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How we help with Private Limited Company Registration can incorporate a Private Limited Company in 14 to 20 days, subject to ROC processing time.

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Obtaining DSC & DIN

Digital Signature Certificate(DSC) and Director Identification Number(DIN) is required for the proposed Directors of the Private Limited Company. DIN and DSC can be obtained for the proposed Directors within 5 to 7 days.

Name Approval

A minimum of one and a maximum of six proposed names must be submitted to the MCA. Subject to availability, naming guidelines and MCA processing time, Name Approval can be obtained in 5 to 7 working days.

Company Registration

Registration documents can be submitted to the MCA along with an application for registration. MCA will usually approve the application for incorporation in 5 to 7 days, subject to their processing time.