Check out the Professional Tax Slab rate in Karnataka? Get Registration procedure of Professional tax in Karnataka? Who are exempted from Professional Tax and what are the penalties? Professional Tax is levied by the State Government from salaried individuals working in government sectors, private and non-government organizations (NGOs). The Maximum amount of professional tax charged in India is Rs. 2,500/-. Any State in India cannot charge more than Rs. 2,500/- as professional tax per year.
The Professional tax is determined by the income level of a salaried individual and subject to a minimum income level. PT slab rates differ from states to states. In India, the professional tax is levied as per the Article 276, Clause 2 of the Indian Constitution. Karnataka Tax manages professional Tax in Karnataka on Profession, Trade, Callings and Employment Act, 1976. Know all about Professional Tax Slab in Karnataka for 2016-17, 2015-16 and 2015-14 in the following sections.
Karnataka Professional Tax
Professional tax is charged in Karnataka as well. A salaried employed Individual or professional need to pay the professional tax to the state government. In Karnataka, the Professional tax is levied under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976. Check out Professional Tax Slab in Karnataka 2016-17, PT Slab Rates in Karnataka 2016-17 in the following section. Professionals earning less than Rs. 10000/- need not pay any professional tax to the Karnataka Government. A maximum amount of Rs. 2400/- is payable as the professional tax in Karnataka.
Who pays Professional Tax in Karnataka State?
Who Need To Pay Professional Tax in Karnataka? All the self- employed and salaried individuals need to pay professional tax which is collected by the State Government of Karnataka. For salaried employees, the professional tax is levied on employers. And the non-salaried professionals or self-employed individuals need to pay it to local authorities appointed for the levy the professional tax. Doctors, lawyers, chartered accounts and any other persons engaged in own professions are liable to pay the professional tax in Karnataka. The Professional Tax in Karnataka is applicable for the categories mentioned below.
- The salaried employee in a public or private establishment.
- Hindu undivided family (HUF).
- The profession of any type.
- Club or Association.
- Company and other Corporate Bodies.
Every branch of a company, firm, any society, corporation or another corporate body, club or association is treated as separate Individual for the purpose of Professional tax liability in India.
Professional Tax Slab in Karnataka- PT Slab Rates
The PT (Professional Tax) applies to everyone except the senior citizen of India. Along with the senior citizens of India, the low wage earners also get the exception from the professional tax in India. There is Only single slab for professional tax in Karnataka. While there are other states which have many professional tax slabs by earning. Here, in the Karnataka people pay professional tax on the uniform rate.
Karnataka Professional Tax Slab 2016-17
|Monthly Gross Salary||Professional Tax (P.M)|
|Up to Rs.15,000/-||NIL.|
|Rs. 15,001/- or Above||Rs. 200/-|
Check out the Professional Tax Karnataka Slab 2016-17 are available here. Know all about the Professional Tax Slab Rates for Karnataka state for the Financial Year 2016-17 in the following table.
Karnataka Professional Tax Slab Rates 2015-2016
|Monthly Gross Salary||Professional Tax/ Month|
|Up to Rs. 15,000/-||Nil|
|Rs. 15,001/-and or above||Rs. 200/-|
The professional tax slab in Karnataka is revised for the financial year FY 2015 -2016. The Following Professional Tax slab rates applicable for the current financial year.
Karnataka Professional Tax Slab Rates 2014-2015
|Monthly Gross Salary||Professional Tax/Month|
|Less than Rs.10000||Nil|
|Rs. 10,000/- to Rs. 14,999/-||Rs. 150/-|
|Rs. 15,000/- and above||Rs. 200/-|
Like all other states in India such as Andhra Pradesh, Maharashtra, Tamil Nadu, Punjab, etc., the Karnataka State Government also change its professional tax rates every year. The following Professional tax slab rates are applicable for the financial year 2014 -2015.
Penalties of Karnataka Professional Tax
Check out the penalties of Professional Tax in Karnataka.
- If an employer or any organization does not register himself/itself for the Karnataka professional tax, the penalty would be Rs. 1000/-.
- The penalty for non-filing of the professional tax return in Karnataka State for an employer is Rs. 250/-.
- The penalty for non-payment of Karnataka Professional tax payment by enrolled person and registered employer with interest at the rate of 1.25% per month and the penalty not exceeding 50% of the tax amount due.
- The person who does not register for the professional tax. The penalty would be Rs. 500/-.
Exemption From Professional tax in Karnataka
There is some certain class of Individuals who are not required to pay Karnataka professional tax. Let’s check out the Exemptions from Karnataka Professional Tax in the following section.
- The Senior Citizens aged above 60 years are not required to pay professional tax in Karnataka State.
- The Individuals are running any educational institutions in respect of their branches teaching classes up to Pre-University Education or 12th standard.
- The Registered Directors of Companies in Karnataka and nominated by the financing agencies owned or by other statutory bodies or controlled by the State Government.
- All philanthropic hospitals and charitable nursing homes located in places below the taluk level in all districts of the Karnataka State except Bangalore Rural District and Bangalore.
- Foreign technicians employed in the State provided the Govt of India approves their appointments for the purpose of exemption from payment of income tax for the said period( exemption is for two years from the date of their joining duty).
- Members of the Armed Forces who are governed by the Army Act, the Navy Act, and the Air Force Act.
- Salaried or wage was earning blind persons.
- Salaried or wage was earning deaf and dumb Individuals.
- Holders of permits of single taxi or single three wheeler goods vehicle.
Institutes were teaching Kannada or English Shorthand or Typewriting.
- A Physically disabled person not less than 40% of permanent disability (subject to production of a certificate from the HOD of Government Civil Hospital).
- An Individual had a single child and who has undergone sterilization operation, subject to production of a certificate from the District Surgeon, Government Civil Hospital, for having undergone such operation.
- Central Para Military Force (CPMF) Personnel.
PT Registration in Karnataka
The registration of professional tax is mandatory for an employer who pays more than Rs 5000/month to its employees. The registration should be done within a month. The company/employer should use form 1 for the PT registration in Karnataka.
The registration is mandatory for the professional or any other eligible person as well. The registration should be done withing 30 days of professional tax liability. Other than an employer should use form 2 for the Karnataka Professional Tax Registration.
Registration of Professional Tax in Karnataka
You can enroll for the Karnataka professional tax online as well. The online registration and payment of professional tax are very easy. There is a separate website to deal with professional tax issues in the Karnataka State. Through this site, you can perform these tasks. Check out Karnataka Professional tax registration Online steps here.
- Professional Tax Registration.
- Professional tax e-Payment.
- Take Professional Tax Registration Application print.
- Registration certificate.
- e-filing of professional tax return.
- Enrolment acknowledgment.
To help you on the superior online services, there are manuals on the website. The manual has the detailed step by step description of online registration and payment of professional tax.
Also, there is 24-hour helpline to assist about the professional tax. The number of this helpline are available below.
Professional tax Control Room-(24×7 Service) :080-25706187/080-25706190/080-2570619
For more Information regarding pt payment due date in karnataka, PT registration in karnataka, Karnataka Professional tax payment, Karnataka Professional Tax Online Payment refer our site frequently.