{"id":16647,"date":"2020-09-19T16:01:34","date_gmt":"2020-09-19T10:31:34","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=16647"},"modified":"2020-09-19T16:23:53","modified_gmt":"2020-09-19T10:53:53","slug":"mandatory-documents-required-for-professional-tax-registration-in-india","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/mandatory-documents-required-for-professional-tax-registration-in-india\/","title":{"rendered":"Mandatory Documents Required for Professional Tax Registration in India"},"content":{"rendered":"\n<p class=\"has-drop-cap\">Professional tax is a state-level tax which is imposed on income earned by way of profession, trade, calling or employment. Hence, Professional tax is applicable to all working professionals like chartered accountants, lawyers, and doctors. The tax is based on slabs depending upon the income of an individual who may be self-employed or working as an employee of the entity. The professional tax registration documents are important for successful professional tax registration in India.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Page Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/corpbiz.io\/learning\/mandatory-documents-required-for-professional-tax-registration-in-india\/#Is_professional_tax_registration_is_mandatory\" >Is professional tax registration is mandatory?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/corpbiz.io\/learning\/mandatory-documents-required-for-professional-tax-registration-in-india\/#Professional_Tax_Registration_Documents_for_CompaniesLLPPartnership\" >Professional Tax Registration Documents for Companies\/LLP\/Partnership<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/corpbiz.io\/learning\/mandatory-documents-required-for-professional-tax-registration-in-india\/#Professional_Tax_Registration_Documents_for_Individual\" >Professional Tax Registration Documents for Individual<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/corpbiz.io\/learning\/mandatory-documents-required-for-professional-tax-registration-in-india\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Is_professional_tax_registration_is_mandatory\"><\/span>Is professional tax registration is mandatory?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Every professional, the Directors of Company, the Designated Partners of LLP or any other employer (maybe Company or LLP) is under an obligation to seek the <a href=\"https:\/\/corpbiz.io\/professional-tax-registration\"><strong>professional tax registration<\/strong><\/a>. It is also done to ensure that professional tax is deducted from salary of employees. The deduction from professional tax from employees must be deposited in the appropriate office designated by the state government.<\/p>\n\n\n\n<p>The return of professional tax must be filed specifying the payment of the professional tax. Every employer is under an obligation to deduct and pay tax on behalf of employees. For this purpose the employer must obtain the registration certificate from a departmental of <strong>professional tax<\/strong><sup><a href=\"https:\/\/en.wikipedia.org\/wiki\/Professional_Tax\"><strong>[1]<\/strong><\/a><\/sup> within 30 days from the date of liability generated. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Professional_Tax_Registration_Documents_for_CompaniesLLPPartnership\"><\/span>Professional Tax Registration Documents for Companies\/LLP\/Partnership<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" width=\"565\" height=\"567\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/09\/image-82.png\" alt=\"Professional Tax Registration Documents for Companies\/\" class=\"wp-image-16648\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/09\/image-82.png 565w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/09\/image-82-150x150.png 150w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/09\/image-82-300x300.png 300w\" sizes=\"(max-width: 565px) 100vw, 565px\" \/><\/figure><\/div>\n\n\n\n<p><strong><em>The documents required for Professional Tax Registration\nin India are as follows:-<\/em><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">PAN Card<\/h3>\n\n\n\n<p>PAN Card of Company must be attested by the\nDirector of the Company. PAN card of LLP\/Partnership Firm must be attested by\nthe Designated Partner of LLP or any partner of the Partnership firm. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Certificate of Incorporation <\/h3>\n\n\n\n<p>Incorporation Certificate of the Company, including MOA (Memorandum of Association) and AOA (Articles of Association) or LLP Agreement\/Certificate or certificate of <a href=\"https:\/\/corpbiz.io\/partnership-firm-registration\"><strong>Partnership firm Registration<\/strong><\/a> or Partnership Deed <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Bank Account<\/h3>\n\n\n\n<p>Proof of Bank Account of Company, Cancelled\nCheque and Bank Statement or Bank Account of LLP\/Firm, Cancelled Cheque and\nBank Statement.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Lists<\/h3>\n\n\n\n<p>List of all Directors or List of all\nPartners and also the list of other employees of a company\/LLP\/Partnership firm<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Address Proof<\/h3>\n\n\n\n<p>Address Proof of office location of the company with ownership papers in case the premise is owned by an applicant, in other cases <a href=\"https:\/\/corpbiz.io\/residential-rental-agreement\"><strong>rent agreement <\/strong><\/a>and (NOC) no objection certificate from the owner of the premises. Address Proof of LLP\/Firm &#8211; Ownership papers in case the premises are owned by an applicant, in other cases, rent agreement and (NOC) no objection certificate from the owner of the premises.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Identity Proof<\/h3>\n\n\n\n<p>Passport Size Photographs of all Directors\nor all Partners. Identity proof from all the directors or partners such as Aadhaar\nCard etc<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Other Personal Documents<\/h3>\n\n\n\n<p>Documents of the Directors or Partners like\nI.D. proof such as PAN card, Passport, Driving License, Voter Card, Aadhaar\nCard is acceptable and for Address proof as Electricity Bill, Telephone Bills\nand other utility bills. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Consent<\/h3>\n\n\n\n<p>Board Resolution passed by a Director of\nthe Company authorizing Professional Tax Registration. Consent by partners for\nthe application to register under Professional Tax.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Register<\/h3>\n\n\n\n<p>The employees Attendance Register and\nSalary Register are also required. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Authorization Letter<\/h3>\n\n\n\n<p>Authorization Letter with the signature by Director or Partners for obtaining a user I.D. and Password of Professional Tax Department.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Professional_Tax_Registration_Documents_for_Individual\"><\/span>Professional Tax Registration Documents for Individual<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul><li>Self-Attested PAN card of Proprietor<\/li><li>Bank Account of Proprietorship, Cancelled Cheque and bank statement<\/li><li>Passport size Photographs of the Proprietor<\/li><li><strong><em>Address proof of Proprietorship<\/em><\/strong> &#8211; Ownership papers in case the premises are owned by the applicant, in other cases, rent agreement and no objection certificate from the owner of the premises. <\/li><li><strong><em>Documents of the Proprietor<\/em><\/strong> &#8211; I.D. proof such as PAN card, Passport, Driving License, Voter Card, Aadhaar Card is acceptable and for Address proof as Electricity Bill, Telephone Bills and other utility bills. <\/li><li>Attendance Register and Salary Register<\/li><li>Authorization Letter for obtaining an user I.D. and Password of Professional Tax Department<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Professional tax is deducted from a salary of the employer, which is later eligible for deduction from the computation of taxable income. The registration must be obtained by the employers and business owners with respect Municipal Corporation. Being it State-based registration, the rate of tax and method of registration is different.<\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/apply-for-professional-tax-registration-online\/\">\nHow to apply for Professional Tax Registration in India?\n Registration<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Professional tax is a state-level tax which is imposed on income earned by way of profession, trade, calling or employment. Hence, Professional tax is applicable to all working professionals like chartered accountants, lawyers, and doctors. The tax is based on slabs depending upon the income of an individual who may be self-employed or working as [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":16652,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[22],"tags":[1017],"acf":{"service_id":"303"},"authorName":"Soumya Bajpai","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/01\/0.jpg","authorDescription":"Soumya has done LLB (Hons) and has a 2+years experience in writing. Her main interest is in reading judgments, new enactments and amendments taking around in law. She always strives to bring the best to work that she does.","postViews":25996,"readingTime":3,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/16647"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=16647"}],"version-history":[{"count":18,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/16647\/revisions"}],"predecessor-version":[{"id":16668,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/16647\/revisions\/16668"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/16652"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=16647"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=16647"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=16647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}