The Two Types of P-Tax Certificates in Assam
Enrollment Certificate (EC)
Mandatory for self-employed professionals, sole proprietors, doctors, CAs, lawyers, contractors, and company directors carrying on business in Assam. Payable directly by the professional.
Registration Certificate (RC)
Mandatory for employers (companies, LLPs, partnerships) employing salaried staff in Assam. The employer deducts statutory P-Tax from monthly salaries and deposits it to the state treasury.
Assam Professional Tax Monthly Deduction Slabs
| Gross Monthly Salary Slab (INR) | Monthly Tax Payable | Annual Deduction |
|---|---|---|
| Up to ₹10,000 | ₹0 (Exempt) | ₹0 |
| ₹10,001 – ₹15,000 | ₹150 / month | ₹1,800 |
| ₹15,001 – ₹25,000 | ₹180 / month | ₹2,160 |
| Above ₹25,000 | ₹208 / month (₹212 in last month) | ₹2,500 (Statutory Max) |
Penalties for Non-Compliance in Assam
Defaulting on obtaining an Enrollment Certificate or failing to deduct and deposit employee Professional Tax attracts statutory interest at 2% per month plus compounding penalty fines under Section 7 of the Act. WebArtStudios CAs manage electronic portal registration, monthly challan generation, and annual return submissions.
Common Questions from Assam Founders
Q. Is Professional Tax mandatory for private companies in Assam with zero employees?
Yes. Even if a company has zero salaried employees, the company entity and its resident directors must hold an Enrollment Certificate (EC) and pay annual statutory professional tax.
Q. How is Assam Professional Tax paid?
Tax is deposited electronically via the Assam e-GRAS government treasury portal under the designated Major Head 0028.
Q. What is the deadline for paying annual Professional Tax in Assam?
For enrolled professionals (EC), tax for each financial year must be deposited on or before September 30th.
Start Your Business Legally in Assam Today
WebArtStudios provides complete end-to-end company and firm incorporation in Assam. From drafting constitutional deeds and SPICe+ MCA filings to GST, Trade License, and Udyam MSME certificate setup, our local CAs handle everything smoothly.