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Professional tax deduction

Puja das (Chartered Accountant) (34 Points)

21 September 2011  
Hi friends need your help.
A person is an insurance agent. He gets commission income per month exceeding 1 lakh.Is he liable to deduct P.Tax from his employees?
Further is he required to pay P.Tax himself as he is a professional?
Reply soon.

 4 Replies

Ateeq (CA - Final) (213 Points)
Replied 21 September 2011

Professional tax will be dealt by the state professional tax acts.

So in my opinon kindly refer your state's professional tax act for better understanding.

Following is a sample for Andhra Pradesh's professional tax act website. 


Puja das (Chartered Accountant) (34 Points)
Replied 21 September 2011

Thanks Mr.Ateeq. He falls under WB law. As per the act there are 2 kind of persons to pay tax.-

1. Self employed to pay tax himself

2.Employer to deduct P.Tax from employees.

Could you please help that in which category he shall fall

can a person fall under both the category?

Ateeq (CA - Final) (213 Points)
Replied 22 September 2011


The west bengal pf act applicability on insurance agent is attached to this post.

Please find the attachment.

and below is the link where kindly check point no.3.



Attached File : 95118 835236 professional tax on insurance agents wb.xlsx downloaded: 143 times

Alok Kumar Shrivastav (Accounts Officer) (21 Points)
Replied 16 December 2012

My Question for professional tax is


As per Maharashtra Professional tax act 1975 and its amendments, The tax slab are

up to Rs.5000.00                              Nil

Rs.5001 to 10000.00                       175per month

Rs.10001 and above Rs.                 200per month and for february Rs.300.00


if an employee salary of Rs.11000.00 per month, we are deducting professional tax Rs.200.00 but any perticular month his salary  is gone below 10000.00 for any reason then how much tax we can deduct Rs.200.00 or Rs.175.00


if any employee salary of Rs.4500.00 per month, we can not deduct professtion tax, but any perticulars month we pay to these employee Rs.6000.00 (extra amount paid like arrears, overtime, incentive etc.) then, can we deduct professional tax from these employee or not


 Alok Kumar Shrivastav

alok123.s @ rediffmail.com

alok123.s @ gmail.com


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