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Rate of tax under the Assam Professions, Trades, Callings and Employments Taxation Act, 1947 - Schedule published by the Commissioner of Taxes, Assam

Notification number: None — this document carries no number
Issued for: Assam
Date: 15 October 2014
Topic: Professional tax

What it says

Monthly slabs for salary and wage earners: nil up to Rs. 10,000, Rs. 150 to Rs. 15,000, Rs. 180 to Rs. 25,000 and Rs. 208 above, which is Rs. 2,496 a year and just under the constitutional ceiling. Annual slabs for professionals and consultants from nil up to Rs. 1,20,000 to Rs. 2,500 above Rs. 3,00,000, with exemptions for cultural, literary and sports pensioners and for societies educating challenged persons.

What was taken from it

The figures and statements this desk reads off this document, as extracted. Each one is shown on the topic page it belongs to: Professional tax · Assam.

Annual Cap: Rs. 2,496 a year at the top slab
Currency: The salary and wage slabs are marked 'With Effect From 15-10-2014' and the page publishing them records its own last update as 10 April 2018
Exemptions: A recipient of a cultural, literary or sports pension, and societies providing education to physically and mentally challenged persons
Monthly: Rs. 150 above Rs. 10,000, Rs. 180 from Rs. 15,000, Rs. 208 from Rs. 25,000
Professionals: Nil up to Rs. 1,20,000 a year; Rs. 1,800 above that to Rs. 1,80,000; Rs. 2,160 to Rs. 3,00,000; Rs. 2,500 from Rs. 3,00,000
Slab.150: More than Rs. 10,000 but less than Rs. 15,000: Rs. 150 per month
Slab.180: Rs. 15,000 or more but less than Rs. 25,000: Rs. 180 per month
Slab.208: Rs. 25,000 and more: Rs. 208 per month
Slab.Nil: Up to Rs. 10,000 a month: Nil
Threshold: More than Rs. 10,000 a month

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Where this is cited

Professional tax · Assam

Updates

Assam

Assam-specific updates

2 Sep 2026
Assam's shops Act has stopped registering anyone, and its hours now depend on the length of the week
The Assam Shops and Establishments Act, 2022 — Assam Act III of 2025, assented by the President on 13 March 2025 — has been amended twice, and the two amendments do different work. The (Amendment) Act, 2025, in the Gazette Extraordinary of 9 February 2026, substituted section 13 whole: nine hours a day for those working six days a week with a ten and a half hour spread-over, ten hours a day for those working five with a twelve hour spread-over, forty-eight hours a week either way, no more than six continuous hours without a half hour's rest, and a quarterly overtime ceiling of 144 hours. It also substituted section 11, which now bars discrimination on the ground of gender and allows a woman to work between 9 p.m. and 6 a.m. on her written consent, with women security guards, CCTV surveillance, transport, separate restrooms, additional paid holidays and rest between shifts. The (Amendment) Act, 2026 — Assam Act XVII of 2026, Gazette Extraordinary No. 513 of 2 September 2026 — then omitted section 6 outright, so nothing registers under this Act any more: an establishment employing fewer than ten workers gives an online intimation within sixty days, and from ten every provision of the Act not already in the Occupational Safety, Health and Working Conditions Code, 2020 applies. The same Act requires an appointment letter for every employee, makes overtime payable at twice the rate on whichever of a daily or weekly reckoning is more favourable to the worker and subject to the worker's consent, and moves earned leave from 240 days in a calendar year to ninety days in six months.
1 Jan 2026
Assam minimum wages: ₹10,543 a month unskilled, on a dearness allowance that has been running behind
Notification No. E-238621/703 of 17 June 2026 of the Labour Welfare Department, Wages Branch, fixes the dearness allowance from 1 January 2026 on a rise of 3.78 index points, which it states as 2.63 per cent. Basic rates are ₹7,200, ₹8,400, ₹10,500 and ₹13,500 a month for unskilled, semi-skilled or unskilled supervisory, skilled or clerical, and highly skilled work, and with the allowance cumulated the totals are ₹10,543.39, ₹12,257.43, ₹15,322.74 and ₹19,709.98 a month, or ₹405.52, ₹471.44, ₹589.34 and ₹758.08 a day on the notification's own division by twenty-six. There are no zones and one table covers three long lists of scheduled employments, shops among them. The order is dated nearly six months after the date it takes effect, and the one before it — No. E-238621/700 of 13 February 2026 — was dated more than eight months after its own; a reader should expect Assam's revisions to arrive late rather than to be missing.

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