In this section, we will discuss the states that collect professional tax in detail, including the slab rates and the last day to pay the tax in each state.

Tax Deduction Period:Monthly

Deadline For Remitting Tax

Employers registered under the Act must remit tax on a quarterly basis. Professional tax deducted during the first quarter of the year should be paid before the 31st of July. For the second, third, and fourth quarters, the deadlines to pay the tax are the 31st of October, the 31st of January, and the 30th of April, respectively. In case of a delay in payment, the prescribed authority can impose a fine of ₹15 for each day the payment is delayed. Non-payment can incur a penalty of up to ₹1,000.