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Professional tax interest and penalty charge (west bengal) (Others)

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This query is : Resolved



( Author )
31 October 2012

i want to know penalties and interest charge for professional tax.

please provide me some answer.

thanking you


RAMESH KUMAR VERMA

( Expert )
31 October 2012

Registered employers are required to file returns with receipted challan showing payment of tax. In respect of such employers with annual tax liability up to Rupees three thousand, the return period is quarterly. Such employers shall furnish quarterly return within 30 days of expiry of each quarter and pay tax before filing such return. Other employers having annual tax liability exceeding Rupees three thousand shall furnish quarterly returns within 30 days of expiry of each quarter and make monthly payment of tax within 21 days of the next month in respect of the first two months of each quarter.

Tax is to be deposited in the specified Banks/ Treasury. Challans shall be in quadruplicate of which two receipted copies will be returned by the Bank/ Treasury to the taxpayer, out of which one copy has to be submitted by him to the Profession Tax Office.


Enrolled persons are required to pay the tax only once in a financial year, ordinarily, within 31st July of the year.

If an employer or enrolled person fails to pay tax as required under the law, he will be liable to pay simple interest @ 2% per month or part thereof on the amount due up to 31.3.2002 and the rate of the same is @ 1% with effect from 1.4.2002.


For registered employers with annual tax liability up to Rupees three thousand, the return period is quarterly. Such employers shall furnish quarterly return within 30 days of expiry of each quarter and pay tax before filing such return. Other employers having annual tax liability exceeding Rupees three thousand shall furnish quarterly returns within 30 days of expiry of each quarter and make monthly payment of tax within 21 days of the next month in respect of the first two months of each quarter.

for more info:
meet or write / call to:


Directorate of Commercial Taxes,
14, Beliaghata Road, Calcutta-700015,
(Room No. 511/III)
Phone: 2251-6784 (Extn. 507)


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