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Professional Tax in West Bengal

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Satyen Ganguly

21 Points Posted on 20 September 2021

Dear Sir,

I am confused about the responsibility for professional Tax of an LLP which has no employee and doesn't pay any salary to anyone. Whatever remuneration is received from the client is shared between the persons providing services and the LLP.. If no service request is received by the LLP, no one gets any payment. Does LLP need to pay Professional tax on it's income? Or is it the responsibility of Individuals?

A clarification will be of immense help.

Regards,

S N Ganguly

9425178250

Replies (3)

Quick Summary

This discussion seeks clarification on Professional Tax obligations for Limited Liability Partnerships (LLPs) in West Bengal, particularly those without employees or salary payments. The core question is whether the LLP or its individual partners are responsible for paying Professional Tax when income is shared as remuneration and profit shares are below the taxable threshold. The response clarifies that individuals earning below Rs. 8,500 monthly are exempt, while corporations, firms, and other entities are liable if listed on the Profession Tax Schedule.

Dhirajlal Rambhia

SEO Sai Gr. Hosp.

121543 Points Posted on 20 September 2021

All professionals working in private and government organizations and self-employed individuals are liable to pay professional tax whose monthly salary is above Rs.8, 500. Individuals earning less than Rs. 8,500 need not pay professional tax in West Bengal.

All the corporation, firm, company or other corporate body, any society, club or association engaged in any profession, trade or employment in West Bengal are responsible for paying professional tax if their names are mentioned in the Profession Tax Schedule. The Profession Tax Schedule is available on the official website of West Bengal Professional Tax which is wbcomtax.nic.in.