Professional Tax · All India
Confirm your state's exact dates — this table shows the common pattern, not a statutory schedule.
Professional Tax Due Dates
PTax due dates are state-specific — employer deduction is usually monthly and enrolment tax is usually annual.
Typical pattern
| Liability | Who | Typical frequency |
|---|---|---|
| Enrolment tax on the establishment | Employer / professional / business | Annual |
| Tax deducted from salaries | Registered employer | Monthly |
| Return | Registered employer | Monthly, quarterly or annual, per state rules |
Late payment
Interest runs from the due date and a separate late fee or penalty may apply to the return. Because PTax defaults accumulate quietly, review the position for all past years when regularising.
Frequently asked questions
- When is Professional Tax deposited?
- For registered employers it is normally deposited monthly, following the schedule prescribed by the state.
- Is there a penalty for late Professional Tax payment?
- Yes — interest on the delayed amount and, in most states, an additional penalty or late fee.
Sources & references
Last Updated: 2026-09-06
Information is based on applicable laws, rules, notifications and government sources and should be verified for the latest amendments.
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