Every person who liable to deduct the professional tax as per the act must deposit the collected amount on concerned account along with the return containing the income and professional tax deduction details. The payment and return filing are half yearly basis. Due date of first half (April to September ) is August and Second half (October to March ) is February. All Statements made, returns furnished or accounts or documents produced, in connection with the assessment of profession tax by any company or person shall be treated as confidential and copies thereof shall not be granted to the public. In most of the states professional tax payments are by offline and can pay through cheque or cash.
A Professional Tax is a tax charged and collected by the local municipal authorities in India like Panchayat, Municipalities and Municipal Corporations. Those persons who have been appointed, working or holding office for salary or wages in any office or company or firm or enterprise or establishment or institution or receiving income from deposits and those having half -yearly income not less than Rs. 12,000/- .For the purpose of charging and collecting professional tax, employee can be grouped into categories according to the amount of total income accrued in a half yearly basis. In all other cases the liable person who engaged in self employment, companies and those transacting business must pay the maximum professional tax at RS. 1,250/- on half – yearly basis. In Kerala, a D & O Trade license issued by the health department of local LSGD is mandatory for pay the professional tax. Every person who liable to deduct the professional tax must pay the tax along with the half yearly return.