Professional Tax Slab Rate in West Bengal FY 2022-23

The West Bengal professional tax slab rates for salary and wages for the FY 2022-23 are mentioned below. Salaried individuals having a monthly salary of more than INR 10,000 are liable to pay professional tax in West Bengal.

Professional Tax Slab in West Bengal on Salary / Wages

Monthly Gross Salary    P.Tax Amount
Up to Rs.10,000 Nil
Rs. 10,001 to Rs. 15,000 Rs. 110
Rs. 15,001 to Rs. 25000 Rs. 130
Rs. 25,001 to Rs. 40,000 Rs. 150
Above Rs. 40,000 Rs. 200

 

Note:-  Salary and wages shall include - Pay, Dearness Allowance, and any other amount paid by way of allowance, all remunerations received on a regular basis whether payable in cash or kind; honorarium, perquisites, and profit in lieu of salary as defined in Section-17 of the Income Tax Act, 1961.

Remember: Encashment of leave amount (excluding payable on retirement or on the death of the employee); subsistence allowance, leave concessional pay. Salary and Wage shall not include Medical reimbursement, traveling allowance, reimbursement of conveyance charges, the stipend paid to the trainee, salary paid to apprentice under the Apprentices Act, leave travel assistance payment, statutory Bonus, gratuity, lay of compensation an ex-gratia payment. Pension granted to an employee is not salary and hence pensioners are not liable to pay Profession Tax on the pension.

Profession Tax will be paid online through “GRIPS” (web portal of the Finance Department, Government of West Bengal). For registered employers, the professional tax will be paid monthly. If an employer fails to pay tax, within the due time, he shall be liable to pay simple interest @ 1% per month or part thereof, on due tax.

Disclaimer: Rates given above are updated on 23 June 2022 to the best of our information. There may be variations due to updates by the government. Kindly note that we are not responsible for any incorrect information. If you need information about the "Effective Date" then please consult with our professional tax experts.

If you need our help, Feel free to contact us we will be happy to help you.

Contact Our P.Tax Expert

Contact Person : Jiban Mohanty
Mobile Number Call: 9830017363
e-Mail ID  : cajiban@gmail.com
5/234 Paschim Putiary Kolkata-700041

Professional Tax Slab Rates In Odisha for FY 2022-23

Odisha Professional Tax Schedule specified the rate at which the professional tax will be paid. The professional tax slab rates in Odisha for FY 2022-23 are given below. If you want to know more about professional tax, feel free to contact us we will be happy to help you.

A - Employer: It is required to deduct P. Tax from Salary or Wages at the rate mentioned below.

Monthly Gross Salary (PT Amount)
Up to              Rs. 13,333/- Nil
Rs. 13,334  -  Rs. 25,000/- Rs. 125

Above Rs. 25,000/- (For the first 11 months)

Rs. 200

Above Rs. 25,000/- (For the last month)

Rs. 300

 

Note:- Salary and wages will include - Basic Pay, Dearness Allowance, and any other allowance received on a regular basis whether payable in cash or kind, and profit in lieu of salary.

B(1) - Entity: Entities already registered under GST Act or VAT Act in Odisha or liable to be registered under the GST Act or VAT Act are required to enroll themselves under Professional Tax Act and pay a fixed sum of Rs. 2500/- (Rupees Two Thousand Five Hundred Only) per annum, each year. The amount is to be deposited into the appropriate Head of account of the State Government through Odisha Treasury every year. (Reference – Amendment vide Notification No. 29460 dated 12th September 2018)

Registered Under GST & VAT Act (PT Amount)   
Registered under GST Act or VAT Act in Odisha or liable to be registered under the GST Act or VAT Act Rs. 2500

 

B(2) - Profession: (a) Medical Practitioners including Medical Consultants (other than practitioners of Ayurvedic, Homoeopathic, and Unani Systems of Medicines) Dentists, Radiologists, Pathologists, and persons engaged in other similar professions or callings or paramedical nature.
(b) Legal Practitioners including Solicitors and Notaries Public.
(c) Postal agents under National Savings Scheme or Chief Agents, Principal Agents, Special Agents, Insurance Agents, and Surveyors or Loss Assessors registered or licensed under the Insurance Act, 1938 (4 of 1938).
(d) Estate Agents, Promoters, Brokers or Commission Agents, Del Credere Agents, or Mercantile Agents.
(e) Technical and Professional Consultants including RCC Consultants, Architects, Engineers, Actuaries, Management Consultants, Tax Consultants, Chartered Accountants, and Cost Accountants.

where the annual gross income in the preceding year or part thereof of any such person mentioned above is—

Annual Income (Tax Amount)
Rs. 1.6 Lakhs /- Nil
Rs. 1.6 Lakhs to Rs. 3.00 Lakhs/- Rs. 1500 /- Per annum
Above Rs. 3.00 Lakhs/- Rs. 2500 /- Per annum

 

Disclaimer: Rates given above are updated on 23 June 2022 to the best of our information. There may be variations due to updates by the government. Kindly note that we are not responsible for any incorrect information. If you need information about the "Effective Date" then please consult with our professional tax experts or visit  www.odishatax.gov.in

If you need our help, Feel free to contact us we will be happy to help you.

Contact Our P.Tax Officer

Contact Person : Jiban Mohanty
Mobile Number Call: 9830017363
e-Mail ID  : cajiban@gmail.com

Professional Tax Slabs in Assam for FY 2022-23

The professional tax slab rates in Assam for the FY2022-23 are given below. If you want to know more about professional tax, feel free to contact us we will be happy to help you.

Monthly Salary PT Amount
Upto Rs. 10,000  NIL
From Rs. 10,001 to Rs. 15,000 Rs. 150
From Rs. 15,001 to Rs. 25,000 Rs. 180
Above Rs. 25,000 Rs. 208

 

Disclaimer: Rates given above are updated on 01 September 2022 to the best of our information. There may be variations due to updates by the government. Kindly note that we are not responsible for any incorrect information. If you need information about the "Effective Date" then please consult with our professional tax experts or visit Government's Official Website.

Contact  Our P.Tax Expert

Contact Person : Jiban Mohanty
Mobile Number Call: 9830017363
e-Mail ID  : cajiban@gmail.com

Professional Tax Slabs in Bihar for FY 2022-23

The professional tax slab rates in Bihar for the FY2022-23 are given below. If you want to know more about professional tax, feel free to contact us we will be happy to help you.

Yearly Salary  PT Amount 
Upto Rs. 30,000   NIL 
From Rs. 300001 To Rs. 500000  Rs. 1000 
From Rs. 500001 To Rs. 1000000  Rs. 2000 
Above Rs. 10,25,000  Rs. 2500 

 

Disclaimer: Rates given above are updated on 01 September 2022 to the best of our information. There may be variations due to updates by the government. Kindly note that we are not responsible for any incorrect information. If you need information about the "Effective Date" then please consult with our professional tax experts or visit Government's Official Website.

Contact  Our P.Tax Expert

Contact Person : Jiban Mohanty
Mobile Number Call: 9830017363
e-Mail ID  : cajiban@gmail.com

Professional Tax Slabs in Gujarat for FY 2022-23

The professional tax slab rates in Gujarat for the FY2022-23 are given below. If you want to know more about professional tax, feel free to contact us we will be happy to help you.

Monthly Salary  PT Amount 
Upto Rs. 12,000   NIL 
Above Rs. 12,000  Rs. 200 

 

Disclaimer: Rates given above are updated on 01 September 2022 to the best of our information. There may be variations due to updates by the government. Kindly note that we are not responsible for any incorrect information. If you need information about the "Effective Date" then please consult with our professional tax experts or visit Government's Official Website.

Contact  Our P.Tax Expert

Contact Person : Jiban Mohanty
Mobile Number Call: 9830017363
e-Mail ID  : cajiban@gmail.com

Professional Tax Slab in Jharkhand for FY 2022-23

The professional tax slab rates in Jharkhand for the FY2022-23 are given below. If you want to know more about professional tax, feel free to contact us we will be happy to help you.

Annual Salary or Wages  PT Amount 
Up to Rs. 3,00,000   NIL 
From Rs. 3,00,001 to Rs. 5,00,000  Rs. 1200 
From Rs. 5,00,001 to Rs. 8,00,000   Rs. 1800 
From Rs. 8,00,001 to Rs. 10,00,000  Rs. 2100 
Above 10,00,000  Rs. 2,500 

 

Disclaimer: Rates given above are updated on 01 September 2022 to the best of our information. There may be variations due to updates by the government. Kindly note that we are not responsible for any incorrect information. If you need information about the "Effective Date" then please consult with our professional tax experts or visit Government's Official Website.

Contact  Our P.Tax Expert

Contact Person : Jiban Mohanty
Mobile Number Call: 9830017363
e-Mail ID  : cajiban@gmail.com

P Tax Slab Rate in West Bengal FY 2022-23, Professional Tax

Professional Tax Rate or P. tax Slab rates in West Bengal for FY 2022-23 is mentioned in West Bengal Professional Tax Schedule specifying the rate at which the professional tax will be paid.

1. Employer - It is required to deduct P. Tax from Salary or Wages at the rate mentioned below.

Monthly Gross Salary (P. Tax Amount)
Up to              Rs. 10,000/- Nil
Rs. 10,001  -  Rs. 15,000/- Rs. 110
Rs. 15,001  -  Rs. 25,000/- Rs. 130
Rs. 25,001  -  Rs 40,000/- Rs. 150
Above            Rs. 40,001/- Rs. 200

Note:- Salary and wages will include - Basic Pay, Dearness Allowance, and any other allowance received on a regular basis whether payable in cash or kind and profit in lieu of salary as defined in Section-17 of the Income Tax Act, 1961.

2. Profession or Calling - Persons being individuals engaged in any Profession or Calling  (but not engaged as an employee) being—
(a) Legal practitioners including solicitors and notaries public.
(b) Medical      Practitioners including medical consultants and dentists.
(c) Directors (other than those nominated by the Government) of companies registered under the Companies Act, 1956 (1 of 1956) or under the Companies Act, 2013 (18 of 2013).
(d) Technical or professional consultants, or service providers, other than those mentioned elsewhere in the Schedule.
(e) Members of Associations recognized under the Forward Contracts (Regulation) Act,  1952 (74 of 1952).
(f) Members of Stock Exchanges recognized under the Securities Contracts (Regulation) Act, 1956  (42
of 1956).
(g) Remisiers recognized by a Stock Exchange.
(h) Holders of permits granted or issued under the Motor Vehicles Act, 1988 (59 of 1988), for transports vehicles, which are adapted to be used for hire or reward, like auto-rickshaws, three-wheeler goods vehicles, taxis including luxury taxis, trucks, trailers or buses.
(i)  Postal agents,  chief agents,  principal agents,  special agents, insurance agents, surveyors, and loss assessors.
(j) Jockeys licensed by any Turf Club in the State.

where the annual gross income in the preceding year or part thereof of any such person mentioned above is—

Annual Gross Income (Tax Amount)
Up to                    Rs.60,000/- Nil
Rs. 60,001        -  Rs.72,000/- Rs. 480
Rs. 72,001        -  Rs.84,000/- Rs. 540
Rs. 84,001          -  Rs.96,000/- Rs. 600
Rs. 96,001      -  Rs.1,08,000/- Rs. 1080
Rs. 1,08,001  -  Rs.1,80,000/- Rs. 1320
Rs. 1,80,001  -  Rs.3,00,000/- Rs. 1560
Rs. 3,00,001  -  Rs.5,00,000/- Rs. 2000
Above            - Rs.5,00,000 /- Rs. 2500

3. Any Other Profession or Trade - Persons engaged in any Profession or Trade involving the supply of goods or services or both, being—
(a)   Dealers as defined under the  West  Bengal  Sales  Tax Act, 1994 (West Ben. Act XLIX of 1994) or the West Bengal  Value  Added  Tax  Act,  2003  (West  Ben.  Act XXXVII of 2003) or the Central Sales Tax Act, 1956 (74  of  1956),  whether or not liable to pay tax under the aforesaid Acts,  but excluding departments of the Central or the State Governments.
(b)  Employers and/or Shopkeepers as defined in the West  Bengal  Shops  And  Establishments  Act,  1963 (West Ben. Act XIII of 1963), whether or not their establishments or shops are situated within an area to which the aforesaid Act applies and also whether registered or not registered under that Act;
(c)  Co-operative societies registered or deemed to be registered under the  West  Bengal  Co-operative Societies Act, 1983 (West Ben . Act XLV of 1983) or the  West  Bengal  Co-operative  Societies  Act, 2006  (West  Ben  . Act  XL  of  2006)  and other registered societies.
(d)  Cable operator,    signal provider including.
M.S.O.   and cable hirer in cable television networks and their agents.
(e)  Contractors of all descriptions engaged in any work.
(f)  Owners or occupiers or licensees or lessees of factories as defined in the Factories Act, 1948 (63 of 1948).
(g)  Owners, occupiers, licensees, or lessees of internet cafes.
(h)  Owners,    occupiers,    licensees, or lessees of the weighbridge.
(i)  Owners of Subscribers Trunk Dialling (STD) or International Subscriber Dialling (ISD) booths.
(j)  Owners or occupiers of cold storage.
(k)   Owners or occupiers or licensees or lessees of tutorial homes and training institutes of any description.
(l)  Owners or occupiers or licensees or lessees of residential hotels including guest houses, lodges, holiday homes or any other similar property let
out on rent or against user fee.

(m) Owners or occupiers or licensees or lessees of cinema houses and theatres including multiplexes, video parlors, video halls, and video rental libraries.

(n) Licensed vendors of country liquor, opium, bhang, pathway, or toddy.

(o) Owners, occupiers, licensees, or lessees of non-air conditioned beauty parlors or spas, or hairdressing saloons.

(p) Persons providing courier services.

(q) Partnership firms constituted under the Indian Partnership Act, 1932 (9 of 1932) and limited liability partnership firms established under the Limited Liability Partnership Firms Act, 2008 (6 of 2009).

where the annual gross turnover or annual gross receipt in the preceding year or part thereof of any such person mentioned above is—

Annual Gross turnover (P. T. Amount)
Up to                     - Rs. 5,00,000 /- Nil
Rs. 5,00,001      -   Rs. 7,50,000 /-   Rs. 300
Rs. 7,50,001      - Rs. 25,00,000 /-   Rs. 600
Rs. 25,00,001    -  Rs. 50,00,000 /-   Rs. 1200
Above                  - Rs.50,00,000 /- Rs. 2500

4. All other assessees do not fall in the above category they have to pay a professional tax of Rs.2500/- Perannun if the assessee is not exempted from professional Tax.

Disclaimer: Rates given above are updated on 23 June 2022 to the best of our information. There may be variations due to updates by the government. Kindly note that we are not responsible for any incorrect information. If you need information about the "Effective Date" then please consult with our professional tax experts or visit  www.wbprofessiontax.gov.in

If you need our help, Feel free to contact us we will be happy to help you.

Contact Our P.Tax Officer

Contact Person : Jiban Mohanty
Mobile Number Call: 9830017363
e-Mail ID  : cajiban@gmail.com
5/234 Paschim Putiary Kolkata-700041

Professional Tax Slabs in Andhra Pradesh for FY 2022-23

If you want to know about the professional tax slab rates for salary for the FY- 2022-23 then follow the slab rates as given below.

Monthly Salary PT Amount
Up to Rs. 15000  NIL
From Rs. 15,001 to Rs. 20,000 Rs. 150
Above Rs. 20,000 Rs. 200

 

Disclaimer: Rates given above are updated on 01 September 2022 to the best of our information. There may be variations due to updates by the government. Kindly note that we are not responsible for any incorrect information. If you need information about the "Effective Date" then please consult with our professional tax experts or visit Government's Official Website.

If you need our help, Feel free to contact us we will be happy to help you.

Contact Our P.Tax Officer

Contact Person : Jiban Mohanty
Mobile Number Call: 9830017363
e-Mail ID  : cajiban@gmail.com

Professional Tax Slabs in Karnataka for FY 2022-23

Professional Tax Slabs in Karnataka for FY 2022-23

Professional Tax Slab Rates In Telangana for FY 2022-23

Professional Tax Slab Rates In Telangana for FY 2022-23

Professional Tax Slab Rates In Maharashtra for FY 2022-23

Professional Tax Slab Rates In Maharashtra for FY 2022-23

Professional Tax Slab Rates In Tamil Nadu for FY 2022-23

Professional Tax Slab Rates In Tamil Nadu for FY 2022-23

Professional Tax Slab Rates In Kerala for FY 2022-23

Professional Tax Slab Rates In Kerala for FY 2022-23

Professional Tax Slab Rates In Meghalaya for FY 2022-23

Professional Tax Slab Rates In Meghalaya for FY 2022-23

Professional Tax Slab in Tripura FY 2022-23

Professional Tax Slab in Tripura FY 2022-23

Professional Tax Slab in Madhya Pradesh FY 2022-23

Professional Tax Slab in Madhya Pradesh FY 2022-23

Professional Tax Slab in Sikkim FY 2022-23

Professional Tax Slab in Sikkim FY 2022-23

Professional Tax Slab in Mizoram FY 2022-23

Professional Tax Slab in Mizoram FY 2022-23

Income Tax Slab for FY 2021-22 AY 2022-23

Income Tax Slab for FY 2021-22 AY 2022-23Income Tax Slab for FY 2021-22 AY 2022-23Income Tax Slab for FY 2021-22 AY 2022-23Income Tax Slab for FY 2021-22 AY 2022-23Income Tax Slab for FY 2021-22 AY 2022-23Income Tax Slab for FY 2021-22 AY 2022-23Income Tax Slab for FY 2021-22 AY 2022-23Income Tax Slab for FY 2021-22 AY 2022-23Income Tax Slab for FY 2021-22 AY 2022-23Income Tax Slab for FY 2021-22 AY 2022-23Income Tax Slab for FY 2021-22 AY 2022-23Income Tax Slab for FY 2021-22 AY 2022-23Income Tax Slab for FY 2021-22 AY 2022-23Income Tax Slab for FY 2021-22 AY 2022-23

New Income Tax Slab for FY 2022-23 AY 2023-24

Income Tax Slab for FY 2022-23 AY 2023-24 Income Tax Slab for FY 2022-23 AY 2023-24Income Tax Slab for FY 2022-23 AY 2023-24Income Tax Slab for FY 2022-23 AY 2023-24Income Tax Slab for FY 2022-23 AY 2023-24Income Tax Slab for FY 2022-23 AY 2023-24Income Tax Slab for FY 2022-23 AY 2023-24Income Tax Slab for FY 2022-23 AY 2023-24Income Tax Slab for FY 2022-23 AY 2023-24Income Tax Slab for FY 2022-23 AY 2023-24Income Tax Slab for FY 2022-23 AY 2023-24Income Tax Slab for FY 2022-23 AY 2023-24Income Tax Slab for FY 2022-23 AY 2023-24 Income Tax Slab for FY 2022-23 AY 2023-24Income Tax Slab for FY 2022-23 AY 2023-24

New Income Tax Slab for FY 2022-23 AY 2023-24

New Income Tax Slab for FY 2022-23 AY 2023-24New Income Tax Slab for FY 2022-23 AY 2023-24

Senior Citizen Tax Slab for FY 2022-23 AY 2023-24

Senior Citizen Tax Slab for FY 2022-23 AY 2023-24Senior Citizen Tax Slab for FY 2022-23 AY 2023-24Senior Citizen Tax Slab for FY 2022-23 AY 2023-24Senior Citizen Tax Slab for FY 2022-23 AY 2023-24

Indian Income Tax Slabs for FY 2022-23 AY 2023-24

Indian Income Tax Slabs for FY 2022-23 AY 2023-24Indian Income Tax Slabs for FY 2022-23 AY 2023-24Indian Income Tax Slabs for FY 2022-23 AY 2023-24Indian Income Tax Slabs for FY 2022-23 AY 2023-24Indian Income Tax Slabs for FY 2022-23 AY 2023-24Indian Income Tax Slabs for FY 2022-23 AY 2023-24

Indian Income Tax Rate for FY 2022-23 AY 2023-24

Indian Income Tax Rate for FY 2022-23 AY 2023-24Indian Income Tax Rate for FY 2022-23 AY 2023-24Indian Income Tax Rate for FY 2022-23 AY 2023-24Indian Income Tax Rate for FY 2022-23 AY 2023-24Indian Income Tax Rate for FY 2022-23 AY 2023-24Indian Income Tax Rate for FY 2022-23 AY 2023-24Indian Income Tax Rate for FY 2022-23 AY 2023-24Indian Income Tax Rate for FY 2022-23 AY 2023-24Indian Income Tax Rate for FY 2022-23 AY 2023-24

Current Income Tax Slabs for FY 2022-23 AY 2023-24

Current Income Tax Slabs for FY 2022-23 AY 2023-24Current Income Tax Slabs for FY 2022-23 AY 2023-24Current Income Tax Slabs for FY 2022-23 AY 2023-24Current Income Tax Slabs for FY 2022-23 AY 2023-24

TDS Rate Chart for the FY 2022-23 relating to AY 2023-24

TDS Rate Chart for the FY 2022-23 relating to AY 2023-24TDS Rate Chart for the FY 2022-23 relating to AY 2023-24TDS Rate Chart for the FY 2022-23 relating to AY 2023-24TDS Rate Chart for the FY 2022-23 relating to AY 2023-24TDS Rate Chart for the FY 2022-23 relating to AY 2023-24TDS Rate Chart for the FY 2022-23 relating to AY 2023-24TDS Rate Chart for the FY 2022-23 relating to AY 2023-24TDS Rate Chart for the FY 2022-23 relating to AY 2023-24TDS Rate Chart for the FY 2022-23 relating to AY 2023-24TDS Rate Chart for the FY 2022-23 relating to AY 2023-24

TCS Rate Chart and Threshold Limit for FY 2022-23

TCS Rate Chart and Threshold Limit for FY 2022-23TCS Rate Chart and Threshold Limit for FY 2022-23TCS Rate Chart and Threshold Limit for FY 2022-23TCS Rate Chart and Threshold Limit for FY 2022-23TCS Rate Chart and Threshold Limit for FY 2022-23TCS Rate Chart and Threshold Limit for FY 2022-23

GST Rate Chart | Official Website www.gst.gov.in

GST Rate Chart | Official Website www.gst.gov.inGST Rate Chart | Official Website www.gst.gov.in

P Tax Slab Rate in West Bengal FY 2022-23, Professional Tax

West Bengal Professional Tax Schedule specified the rate at which the professional tax will be paid.

1. Employer - It is required to deduct P. Tax from Salary or Wages at the rate mentioned below.

Monthly Gross Salary (P. Tax Amount)
Up to              Rs. 10,000/- Nil
Rs. 10,001  -  Rs. 15,000/- Rs. 110
Rs. 15,001  -  Rs. 25,000/- Rs. 130
Rs. 25,001  -  Rs 40,000/- Rs. 150
Above            Rs. 40,001/- Rs. 200

Note:- Salary and wages will include - Basic Pay, Dearness Allowance, and any other allowance received on a regular basis whether payable in cash or kind, and profit in lieu of salary as defined in Section-17 of the Income Tax Act, 1961.

2. Profession or Calling - Persons being individuals engaged in any Profession or Calling  (but not engaged as an employee) being—
(a) Legal practitioners including solicitors and notaries public.
(b) Medical      Practitioners including medical consultants and dentists.
(c) Directors (other than those nominated by the Government) of companies registered under the Companies Act, 1956 (1 of 1956) or under the Companies Act, 2013 (18 of 2013).
(d) Technical or professional consultants, or service providers, other than those mentioned elsewhere in the Schedule.
(e) Members of Associations recognized under the Forward Contracts (Regulation) Act,  1952 (74 of 1952).
(f) Members of Stock Exchanges recognized under the Securities Contracts (Regulation) Act, 1956  (42
of 1956).
(g) Remisiers recognized by a Stock Exchange.
(h) Holders of permits granted or issued under the Motor Vehicles Act, 1988 (59 of 1988), for transports vehicles, which are adapted to be used for hire or reward, like auto-rickshaws, three-wheeler goods vehicles, taxis including luxury taxis, trucks, trailers or buses.
(i)  Postal agents,  chief agents,  principal agents,  special agents, insurance agents, surveyors, and loss assessors.
(j) Jockeys licensed by any Turf Club in the State.

where the annual gross income in the preceding year or part thereof of any such person mentioned above is—

Annual Gross Income (Tax Amount)
Up to                    Rs.60,000/- Nil
Rs. 60,001        -  Rs.72,000/- Rs. 480
Rs. 72,001        -  Rs.84,000/- Rs. 540
Rs. 84,001          -  Rs.96,000/- Rs. 600
Rs. 96,001      -  Rs.1,08,000/- Rs. 1080
Rs. 1,08,001  -  Rs.1,80,000/- Rs. 1320
Rs. 1,80,001  -  Rs.3,00,000/- Rs. 1560
Rs. 3,00,001  -  Rs.5,00,000/- Rs. 2000
Above            - Rs.5,00,000 /- Rs. 2500

3. Any Other Profession or Trade - Persons engaged in any Profession or Trade involving the supply of goods or services or both, being—
(a)   Dealers as defined under the  West  Bengal  Sales  Tax Act, 1994 (West Ben. Act XLIX of 1994) or the West Bengal  Value  Added  Tax  Act,  2003  (West  Ben.  Act XXXVII of 2003) or the Central Sales Tax Act, 1956 (74  of  1956),  whether or not liable to pay tax under the aforesaid Acts,  but excluding departments of the Central or the State Governments.
(b)  Employers and/or Shopkeepers as defined in the West  Bengal  Shops  And  Establishments  Act,  1963 (West Ben. Act XIII of 1963), whether or not their establishments or shops are situated within an area to which the aforesaid Act applies and also whether registered or not registered under that Act;
(c)  Co-operative societies registered or deemed to be registered under the  West  Bengal  Co-operative Societies Act, 1983 (West Ben . Act XLV of 1983) or the  West  Bengal  Co-operative  Societies  Act, 2006  (West  Ben  . Act  XL  of  2006)  and other registered societies.
(d)  Cable operator,    signal provider including.
M.S.O.   and cable hirer in cable television networks and their agents.
(e)  Contractors of all descriptions engaged in any work.
(f)  Owners or occupiers or licensees or lessees of factories as defined in the Factories Act, 1948 (63 of 1948).
(g)  Owners, occupiers, licensees, or lessees of internet cafes.
(h)  Owners,    occupiers,    licensees, or lessees of the weighbridge.
(i)  Owners of Subscribers Trunk Dialling (STD) or International Subscriber Dialling (ISD) booths.
(j)  Owners or occupiers of cold storage.
(k)   Owners or occupiers or licensees or lessees of tutorial homes and training institutes of any description.
(l)  Owners or occupiers or licensees or lessees of residential hotels including guest houses, lodges, holiday homes or any other similar property let
out on rent or against user fee.

(m) Owners or occupiers or licensees or lessees of cinema houses and theatres including multiplexes, video parlors, video halls, and video rental libraries.

(n) Licensed vendors of country liquor, opium, bhang, pathway, or toddy.

(o) Owners, occupiers, licensees, or lessees of non-air conditioned beauty parlors or spas, or hairdressing saloons.

(p) Persons providing courier services.

(q) Partnership firms constituted under the Indian Partnership Act, 1932 (9 of 1932) and limited liability partnership firms established under the Limited Liability Partnership Firms Act, 2008 (6 of 2009).

where the annual gross turnover or annual gross receipt in the preceding year or part thereof of any such person mentioned above is—

Annual Gross turnover (P. T. Amount)
Up to                     - Rs. 5,00,000 /- Nil
Rs. 5,00,001      -   Rs. 7,50,000 /-   Rs. 300
Rs. 7,50,001      - Rs. 25,00,000 /-   Rs. 600
Rs. 25,00,001    -  Rs. 50,00,000 /-   Rs. 1200
Above                  - Rs.50,00,000 /- Rs. 2500

4. All other assessees do not fall in the above category they have to pay a professional tax of Rs.2500/- Perannun if the assessee is not exempted from professional Tax.

Disclaimer: Rates given above are updated on 23 June 2022 to the best of our information. There may be variations due to updates by the government. Kindly note that we are not responsible for any incorrect information. If you need information about the "Effective Date" then please consult with our professional tax experts or visit  www.wbprofessiontax.gov.in

If you need our help, Feel free to contact us we will be happy to help you.

Contact Our P.Tax Officer

Contact Person : Jiban Mohanty
Mobile Number Call: 9830017363
e-Mail ID  : cajiban@gmail.com

ROC Forms Filing Fees | Official Portal www.mca.gov.in

Inspection of Company / LLP Documents
Viewing Company Documents on the Portal   Rs 100.00 per Company
Viewing LLP Documents on Portal   Rs 50.00 per LLP
Certified Copy of Company / LLP Documents
Certificate of Incorporation   Rs 100.00 per copy
Certificate of Incorporation / Conversion for LLP   Rs 50.00 per copy
Any other public document   Rs 25.00 per page per document
Any other LLP document   Rs 5.00 per page per document
Transfer Deeds
The nominal Face value of shares is up to Rs. 5000   Rs 50.00; per deed
The nominal Face value of shares is more than Rs. 5000   Rs 100.00; per deed

 

Our Branch Office

Office Address: 5/234, Paschim Putiary, Kudghat, Tollygunge, Kolkata-700041.

Visiting time: From 10:30 AM to 4:30 PM, Everyday.

Nearest Metro Station: 7 minutes walking distance From Netaji Metro Station (for the Kudghat area) Auto Riska services are available there. 9 minutes walking distance From Mohanayak Uttamkumar Metro Station (for the Tollygunge area) Auto, Riska, Buss, and Taxi services are available there.

Bus, Taxi, Auto Stop: Karunamoyee Stop (Kudghat). Click Here to use our Google map to reach our Office Address.

Contact for Company Registration

Contact Person : Jiban Mohanty
Mobile Number Call: 9830017363
e-Mail ID  : cajiban@gmail.com

 

ESI Contribution Rate Chart | Official Portal www.esic.in

ESI Contribution Rate Chart | Official Portal www.esic.in

EPF Contribution Rate Chart | Portal www.epfindia.gov.in

EPF Contribution Rate Chart | Portal www.epfindia.gov.inEPF Contribution Rate Chart | Portal www.epfindia.gov.inEPF Contribution Rate Chart | Portal www.epfindia.gov.in

80C to 80U Deduction List | Under Income Tax for FY 2022-23

Income Tax Deduction refers to claims made to reduce the taxable income of the assessee,  Section 80C to 80U Deduction List, Under Income Tax for FY 2022-23 helps you to know the eligible deduction amount that arises from various investments and expenses incurred by a taxpayer. Thus, an income tax deduction reduces the overall tax liability of the assessee.  These tax benefits can help you to reduce your income tax payable liabilities.

Section Particulars of Deduction Max. Amount
80C Expenses and investments as mentioned below. INR. 1,50,000
80CCC Payment made towards an annuity pension plan INR. 1,00,000
80CCD Amount paid towards a pension scheme under Central Government. INR. 1,50,000
80CCF Investments in Infrastructure bonds INR. 20,000
80D Health insurance policies premiums paid INR. 1,00,000
80DD Expenses incurred for taking care of a disabled dependent person in family members. INR. 1,25,000
80DDB Expenses are made for specific diseases. INR. 1,00,000
80E Payment made towards education loan No limit
80EE Interest payments on home loan INR. 50,000
80EEA Home loans are taken between April 1, 2019, and March 31, 2020 INR. 50,000
80EEB Against the purchase of electric vehicles between April 1, 2019, and March 31, 2032, by a loan INR. 1,50,000
80G Donations made to charitable funds and institutions 50-100% of the amount donated
80GG Against house rent allowance. INR. 5000 per month
80GGB For contribution or donation made towards a political party by an Indian company No maximum limit
80GGC Against contribution or donation made towards a political party by an individual 10% of gross total income
80IA Tax deductions are available for organizations that are engaged in the development /maintenance/operation of industrial parks, infrastructure facilities, power plant reconstruction, telecommunication services, and distribution of natural gas.  The total profit generated for 10 consecutive years
80J Tax deduction facilities for new industrial establishments, hotels, and cruises in certain cases INR. 1,50,000
80LA Against transactions of an assessee made through offshore banking or International Financial Service Centers (IFSC) INR. 1,50,000
80P Tax deductions on certain income involved in specific activities of a cooperative society INR. 1,00,000
80QQB Tax deduction benefits from the royalty earned from the sale of books INR.3,00,000
80RRB Tax deduction on royalty payments INR.3,00,000
80TTA Against Interest earned from savings accounts INR. 10,000
80TTB On interest income from deposits for senior citizens INR.50,000
80U Deductions available for taxpayers with disabilities INR. 1,25,000

 

Section 80C

Individuals or HUF can claim deductions under Section 80C up to Rs. 1,50,000 on some payments and investments. The following are investments and expenses on that investment and expenses an Individual or HUF assessee can claim deduction under section 80C

PPF (Public Provident Fund)
ELSS (Equity Linked Savings Scheme)
NSC (National Savings Certificate)
ULIP (Unit Linked Investment Plan)
SCSS (Senior Citizen Savings Scheme)
Payment towards life insurance policies
Tuition fees paid for up to two children
Tax-saving fixed deposits
Also Read: How To File Income Tax Return Online

Section 80CCC

The sub-section 80CCC under Section 80 of the Income Tax Act defines tax deductions on pension plans offered by various public and private insurers. Individual taxpayers can claim deductions of up to Rs. 1.5 lakh in a financial year for the premium amount they deposit for any annuity pension plan.  

Section 80CCD

Section 80CCD(1) allows employees to claim deductions for the amount they have paid for any pension scheme under the Central Government. Individual assessees can claim deductions of 10% of their salary or 20% of gross total income, whichever is lower subject to the maximum limit of Rs. 1.5 lakh.

Employers can also avail of tax benefits for contribution to pension scheme u/s 80CCD(2). An additional deduction of Rs. 50,000 over the Rs. 1.5 lakh limit is allowed u/s 80CCD (1b). It allows a tax deduction for contributions towards NPS (National Pension Scheme) and APY (Atal Pension Yojana).

Section 80CCF

Individuals and HUFs can claim this deduction section 80CCF up to Rs. 20,000 for long-term infrastructure bonds, which are notified by the government.

Section 80CCG 

Individuals and HUFs can also claim tax deductions for investments in government-notified equity savings schemes. Section 80CCG  allows specific individual residents to get deductions amounting to 50% of the investment, to an upper limit of Rs. 25,000.

Section 80D

Section 80D of the Income Tax Act allows individuals to claim deductions on premiums paid for health insurance policies. You can claim a maximum deduction of Rs. 25,000 on the premium paid for yourself and your family members (spouse and 2 children). In the case of insurance premiums for parents, you can claim an additional deduction of Rs. 25,000. If your parents are senior citizens, i.e., 60 years or above, you can claim a tax deduction of Rs. 50,000 for paying their health insurance premium. You can get an additional deduction of Rs. 25,000 if you are also a senior citizen. You can claim a maximum deduction of Rs. 1,00,000 under Section 80D. Remember Section 80D also allows tax deductions up to Rs. 5000 for preventive health check-ups.

Section 80DD

If you spend money to take care of a disabled dependent relative, you can claim tax deductions u/s 80DD. It allows individuals and HUFs to reduce their tax liability at a fixed rate depending on the nature of their disabilities. 

You can claim a fixed deduction of Rs. 75,000 in case your relative has a disability over 40% but less than 80%. For those with 80% or more disability, you can claim a fixed deduction of Rs. 1,25,000.

Section 80DDB 

Section 80DDB allows the reduction of tax liability for expenses related to the treatment of specific diseases. For individuals and HUFs below 60 years old, you can claim a maximum deduction of Rs. 40,000 for medical expenses. For senior citizens and super senior citizens (80 years or older), this limit increases to Rs. 1 lakh.

Section 80E

You can claim tax deductions on interest paid towards your education loan under this subsection of Section 80 of the Income Tax Act. There is no maximum limit for claiming deductions, but you can claim it for up to 8 years from the beginning of interest repayment or till full repayment of interest (whichever comes first).

This education loan can be taken for yourself, your spouse, your children, or if you are someone’s legal guardian. 

Section 80EE

As per Section 80EE, you can claim an additional deduction of Rs. 50,000 over the limits of Section 24 on interest payments of your home loan. This facility is available only for first-time homebuyers who took a home loan in FY2016-17, FY2014-15, or FY2013-14. Their total home loan amount needs to be up to Rs. 35 lakh and property worth not more than Rs. 50 lakh to claim this.

Section 80EEA

Individuals who bought a house with a home loan taken between April 1, 2019, and March 31, 2020, can claim an additional deduction under Section 80EEA. However, they should not own another residential property, and the stamp value of the home should not exceed Rs. 45 lakh. 

Section 80EEB

Individuals who purchase electric vehicles between April 1, 2019, and March 31, 2032, with a loan, can get tax deductions. This deduction is available on the interest repaid for such a loan. Section 80EEB allows a maximum deduction of Rs. 1.5 lakh.

Section 80G

Donations to various charitable funds and institutions are eligible for deductions under this subsection of Section 80 of the Income Tax Act. Depending on the institution, you can get 50% or 100% of the amount donated deducted from gross total income.

From 2018, donations eligible for deductions u/s 80G have a limit of Rs. 2000 for cash transactions. When claiming this deduction, you should also provide the details of any institution to which you donated. 

Section 80GG

Section 80GG allows you to reduce your tax liability for paying house rent in case you do not get HRA (House Rent Allowance). To claim this, you must not own a house in the name of yourself, your spouse, your children, or a member of HUF in the place of employment. You must also live in rented accommodation and pay regular rent.

You can claim the least of the following amounts as a deduction:

Rs. 5000 per month
Rent paid over 10% of income
25% of your total income

Section 80GGB

As per Section 80GGB, any contribution or donation made towards a political party by an Indian company is eligible for a 100% tax deduction. The party receiving the donation must be registered under Section 29A under the Representation of People Act, 1951. Payments can only be made through cheques, demand drafts, and electronic transfers.

Section 80GGC

Under this subsection, an individual taxpayer can claim tax deduction benefits on any contribution or donation made to a political party or electoral trust. The contribution cannot be made in cash. Any local authority or judicial person is not eligible for a tax deduction.

Section 80IA

Section 80IA of the Income Tax Act provides instructions regarding tax benefits available for certain enterprises. Such organizations engage in the development/maintenance of industrial parks and infrastructure facilities. Furthermore, they are involved in telecommunication services and the distribution of natural gas.

Section 80J

This subsection of the Income Tax Act provides tax deduction facilities for new industrial establishments, hotels, and cruises in certain cases. 

This section is further divided into two subdivisions – 80JJA and 80JJAA. Section 80JJA states prohibitions for profits generated by industrial establishments concerned with the collection and processing of biodegradable waste. Some businesses can claim tax deductions on wages paid to new workers under Section 80JJAA.

Section 80LA

Section 80LA allows tax deduction benefits for certain transactions of an assessee made through offshore banking or International Financial Service Centers (IFSC). The following incomes are considered for deduction:

Income from a Special Economic Zone (SEZ)
Income from an undertaking located in SEZ
Income from business as listed under Section 6(1) of the Banking Regulation  Act, 1949
Income from an undertaking involved in the development, maintenance, and operation of SEZ
Income from a unit in IFSC

Section 80P

Under Section 80P, certain earnings involved in specific activities of a cooperative society are eligible for a tax deduction if mentioned in the gross income of that society. This benefit is available under certain terms and conditions which mandate the co-operative society to be registered under the Co-operative Societies Act, 1912.

Section 80QQB

This section of the Income Tax Act is introduced specifically for Indian authors. They can avail of tax deductions for the royalty earned from the sale of their books. However, only books under literary, scientific, and artistic categories are eligible for tax benefits. The maximum tax deduction amount allowed is up to Rs. 3 lakh. 

Section 80RRB

Under Section 80RRB one can claim a tax deduction on the income tax against royalty payments. A royalty payment is received by the original patent holder whenever someone utilizes his/her products. For eligibility, the patent has to be registered under the Patent Act, of 1970.

Section 80TTA

Section 80TTA allows individuals and HUF to claim tax deductions of up to Rs. 10,000 on interest earned from savings accounts. The accounts can be opened at a bank or a post office. Moreover, taxpayers need to be below 60 years of age to claim this.

Section 80TTB

Senior citizens can claim tax deductions of up to Rs. 50,000 on the interest income from deposits in a bank or post office u/s 80TTB. It allows tax benefits for interest income from various accounts such as savings accounts, fixed deposits, etc. 

Section 80U

This subsection under Section 80 of the Income Tax Act allows resident taxpayers with disabilities to claim tax deductions. To claim this, such individuals need a ‘Person with Disability’ certification from relevant medical authorities. Some of the conditions that qualify u/s 80U are autism and cerebral palsy. 

Persons with normal disabilities can claim a maximum deduction of Rs. 75,000, while those with severe disabilities can get deductions of up to Rs. 1,25,000.

Contact for Income Tax Deduction:

Office Address: 5/234, Paschim Putiary, Kudghat, Tollygunge, Kolkata-700041.

Visiting time: From 10:30 AM to 4:30 PM, Everyday.

Nearest Metro Station: 7 minutes walking distance From Netaji Metro Station (for the Kudghat area) Auto Riska services are available there. 9 minutes walking distance From Mohanayak Uttamkumar Metro Station (for the Tollygunge area) Auto, Riska, Buss, and Taxi services are available there.

Bus, Taxi, Auto Stop: Karunamoyee Stop (Kudghat). Click Here to use our Google map to reach our Office Address.

Contact Person : Jiban Mohanty
Mobile Number Call: 9830017363
e-Mail ID  : cajiban@gmail.com

GST On Mobile Phones | Official Portal www.gst.gov.in

As per GST rules, GST on mobile phones is the same all over India. Now GST rate for mobile phones is 18% and the HSN code of mobile phones is 8517 in India. CGST on mobile phones is 9 %, SGST on mobile phones is 9 %, and IGST on mobile phones is 18 %, as applicable.

 For Quick Support  Call- 9830017363

Disclaimer: Rates given above are updated on September 2022 to the best of our information. There may be variations due to updates by the government. Kindly note that we are not responsible for any incorrect information. If you need information about the Effective Date then please consult with our GST experts or visit Government's Official Portal www.gst.gov.in

Our Kolkata Branch Office

Office Address: 5/234, Paschim Putiary, (Near Councilor Ratnasur Ji Apartment) Tollygunge, Kolkata-700041.

Visiting time: From 10:30 AM to 4:30 PM, every day except Sunday.

Nearest Metro Station: 7 minutes walking distance From Netaji Metro Station (for the Kudghat area) Auto Riska services are available there. 9 minutes walking distance From Mohanayak Uttamkumar Metro Station (for the Tollygunge area) Auto, Riska, Buss, and Taxi services are available there.

Bus, Taxi, Auto Stop: Karunamoyee Stop (Kudghat). Use our Google map as a helpful guide.

For a hassle-free GST Registration Service, Call Now, Our Quick Support team will be happy to help you.

Contact Us for GST on Mobile Phones

Contact Person : Jiban Mohanty
Mobile Number Call: 9830017363
e-Mail ID  : cajiban@gmail.com
5/234 Paschim Putiary Kolkata-700041

TDS on Sale of Property - Income Tax | Call 9830017363

Steps involved in filling form 26QB
Go to NSDL  website​
Under 'TDS on sale of property, click on "Online form for furnishing TDS on property (Form 26QB)"
Select the applicable challan as "TDS on Sale of Property".
Fill out the complete form as applicable.

Required information while filling the form 26QB :
PAN of the seller & buyer
Communication details of seller & buyer
Property details
Amount paid/credited & tax deposit details
Submit the duly filled form to proceed. ​A confirmation screen appears. After confirming, a screen shows two buttons: "Print Form 26QB" and "Submit to the bank". A unique acknowledgment number is also displayed on the screen. It is advisable to save this acknowledgment number for future use.
​​Click on "Print Form 26QB" to print the form. Then click "Submit to the bank" to make the required payment online through internet banking. Then proceed to the payment page through the internet banking facility of various banks. For a list of authorized banks, please refer to https://onlineservices.tin.egov-nsdl.com/etaxnew/Authorizedbanks.html

On successful payment, a challan counterfoil will be displayed containing CIN, payment details, and bank name through which the e-payment has been made. This counterfoil is proof of payment​ being made.
Proceed to the TRACES portal( www.tdscpc.gov.in) after 5 days to download Form 16B.
II. Steps to Download Form 16B:

Register & login on the TRACES portal ( www.tdscpc.gov.in) as a taxpayer using your PAN.
Select "Form 16B (For Buyer)" under the "Downloads" menu.
Enter the details pertaining to the property transaction for which Form 16B is to be requested. Enter the Assessment Year, Acknowledgment Number, and PAN of the Seller, and click "Proceed".
A confirmation screen will appear. Click on "Submit Request" to proceed.
A success message on submission of a download request will appear. Please note the request number to search for the download request.
Click on "Requested Downloads" to download the requested files.
Search for the request with the request number. Select the request row and click on the "HTTP download" button. ​​​​​