Applies to this profile · Assam levies professional taxAct/Rule-sourced₹208 a month at this wage

Professional tax

When to pay, how much.

Assam's profession tax is on monthly salary, and the schedule that fixes it is more than a decade old.

Not yet verified against an official source

Salary and wage earners

Up to ₹10,000 a month: NilRate schedule for the Assam Professions, Trades, Callings and Employments Taxation Act, 1947, published by the Commissioner of Taxes, Assam
More than ₹10,000 but less than ₹15,000: ₹150 a monthRate schedule for the Assam Professions, Trades, Callings and Employments Taxation Act, 1947, published by the Commissioner of Taxes, Assam
₹15,000 or more but less than ₹25,000: ₹180 a monthRate schedule for the Assam Professions, Trades, Callings and Employments Taxation Act, 1947, published by the Commissioner of Taxes, Assam
₹25,000 and more: ₹208 a monthThat comes to ₹2,496 in a year — just under the ₹2,500 ceiling Article 276(2) of the Constitution places on this tax, which is why the figure is 208 and not a round number.Rate schedule for the Assam Professions, Trades, Callings and Employments Taxation Act, 1947, published by the Commissioner of Taxes, Assam

Professionals and consultants: Nil up to ₹1,20,000 a year, then ₹1,800, ₹2,160 and ₹2,500 a yearLegal practitioners, medical practitioners and dentists, technical and professional consultants including architects, engineers, chartered accountants, actuaries, management and tax consultants, insurance agents and surveyors, and anyone else in a profession, trade, calling or employment not named elsewhere in the schedule.Rate schedule for the Assam Professions, Trades, Callings and Employments Taxation Act, 1947, published by the Commissioner of Taxes, Assam
Exemptions in the schedule: Recipients of a cultural, literary or sports pension; societies educating physically and mentally challenged personsThe first applies even where the person is also engaged in another profession, trade, calling or employment.Rate schedule for the Assam Professions, Trades, Callings and Employments Taxation Act, 1947, published by the Commissioner of Taxes, Assam