Professional tax
When to pay, how much.
Meghalaya levies a profession tax, but it is collected by the Autonomous District Councils rather than by the State, and no rate schedule has been obtained.
Not yet verified against an official source- Is it levied?
- YesThe Act is an Assam Act of 1947 carried into Meghalaya on its creation and amended since, most recently by Meghalaya Act No. 15 of 2022, assented 23 September 2022 and published in the Gazette of Meghalaya Extraordinary No. 166 of 27 September 2022, which inserted registration and enrolment requirements.Meghalaya Professions, Trades, Callings and Employments Taxation Act (Assam Act VI of 1947 as adapted and amended by Meghalaya), published by the Taxation Department, Government of Meghalaya
- Who collects it
- The Autonomous District CouncilsCollection was entrusted to the Khasi Hills Autonomous District Council from the assessment year 1996-97, to be collected through the Council's own officers in the areas within its jurisdiction, on the basis of the assessee's place of work or business. The tax so collected forms part of the revenue of the Council and is not shared with the State Government. This is why there is no statewide payment portal for it.A notification under paragraph 6(2) of the Sixth Schedule to the Constitution
- The rate
- Not yet addedNot obtained. The Taxation Department publishes the Act, but its copy is a scanned document whose text layer is too corrupt to read a schedule from, and because collection sits with the District Councils the operative rates may in any event be set in Council instruments rather than the State Act. Publishing a figure without reading it is not something this desk does.