New Delhi Professional Tax Slab Rate
Professional tax is the tax levied by the government on any source of income. The rate of professional tax that is levied varies from one state to another. There is however a maximum limit of Rs.2500 for this professional tax levied by the states.
Professional Tax Slab Rate in New Delhi Region
The following are the professional tax slab rates in New Delhi:
Salary per month | Professional Tax payable per month |
Up to Rs.50,000 | Nil |
Rs.50,001 to Rs.75,000 | Rs.100 |
Rs.75,001 to Rs.1 lakh | Rs.150 |
Above Rs.1 lakh | Rs.200 |
Almost all the states in India including Gujarat, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Orissa, Assam, Tamil Nadu and Tripura to name a few levies professional tax, apart from Delhi.
Although the Municipal Corporation of Delhi tried to impose professional tax on individuals earning income in Delhi from various sources, the proposal was rejected by the Standing committee of Municipal Corporation of Delhi. So, the working professionals in Delhi don't have pay any professional tax. No professional tax slab rates are applicable for Delhi.
Professional Tax Rule in New Delhi
Here are the details regarding the Professional Tax rule in New Delhi:
- Professional tax on every earning individual in Delhi is levied as per the Delhi State Tax on Professions, Trades, Callings and Employments Act of 1975
- Individual with monthly income above Rs.50,000 is applicable to pay professional tax, as per the New Delhi Professional Tax Act
- Within 30 days of becoming eligible taxpayer, individual must fill out the Form 1
- Acknowledgement with registration date and time, will be received by the taxpayer after submission of the form
How to Pay Professional Tax Online in New Delhi?
The following are the steps to pay professional tax online in New Delhi:
- Visit the official portal of the New Delhi State Tax Department
- Within 30 days of becoming eligible for paying professional tax, fill out Form 1
- Submit the form
- You will receive the acknowledgement letter that consist of registration date and time
- Fill in the registration application form
- Before submission of the registration application form to the registration authority, sign the form
- Professional tax registration number in Form 1-A will be provided after submission of application form
- You can login to tax department website with your credentials after completion of registration
- Complete the application form to make the professional tax payment
Who is Exempted from Professional Tax Payment in New Delhi?
The following are the exemption of professional tax in New Delhi:
- Senior citizens above 65 years of age
- Owner of educational institutions up to class 12
- Members of CPMF (Central Para Military Force) Ex-servicemen, Armed Forces, and others
- Individuals and their parents who have permanent disability
FAQs on New Delhi Professional Tax Slab Rate
- How much is the penalty for late payment of New Delhi Professional Tax?
Delay in payment of professional tax in New Delhi incurs a penalty of Rs.5 per day to the taxpayers.
- Who is eligible for professional tax in New Delhi?
In New Delhi, employed and self-employed are liable to pay professional tax. Lawyers, architects, doctors, chartered accountants, etc., are included in the category of professional taxpayer.
- What is the due date for New Delhi Professional Tax payment?
The due date for payment of professional tax in New Delhi depends on the enrolment date. Professional tax payment will be due on 30 June of the year if enrolled on or before 31 May of the same year. While the due date will be one month within the enrolment period if enrolled after 31 May of the same year.
- Is professional tax compulsory in New Delhi?
Yes, professional tax is compulsory in New Delhi and is imposed by most state governments in India on individuals who have a stable source of income.
- How to pay professional tax in New Delhi?
You can pay professional tax in New Delhi through both online and offline mode. Log into the official website of the Commercial Tax Department to make online payment and can visit the authorised office to make offline payment.
- Is professional tax different in a different state?
Yes, the professional tax differs from one state to another.
- How is the professional tax rate in Delhi calculated?
Depending on the salary slab of the individual, the professional tax is calculated for the taxpayer. The maximum amount of professional tax deducted annually is Rs.2,500.
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