Every year West Bengal Govt has been released P Tax Slab for Govt employees and others. Here you can find West Bengal Professional Tax Slab 2023-24
West Bengal Professional Tax Slab 2023-24
What is west Bengal Professional Tax ?
Profession Tax is a tax levied on a person engaged in any profession, trade, calling and employment in West Bengal. The West Bengal State Legislature enacted the “West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979” in exercise of the power conferred by the Article 276 of the Constitution of India (under Entry No. 60 of the “State List” relating to taxes on professions, trades, callings and employments). The Act came into effect on and from 1-4-1979.
Those who are liable to pay Profession Tax under the act may be divided into two categories:
Persons* engaged in professions, trades, callings and employments
employer** (Government, Public and Private Sectors who disburse salary/wages to the employees)
Professional Tax Slab, West Bengal Professional Tax Slab 2023-24 for Monthly Salary and Wages.
|Monthly Gross Salary or Wages||Rate of P Tax (per month)|
|Up to Rs.10,000||Nil|
|Rs. 10,001 to Rs. 15,000||Rs. 110|
|Rs. 15,001 to Rs. 25000||Rs. 130|
|Rs. 25,001 to Rs. 40,000||Rs. 150|
|Above Rs. 40,000||Rs. 200|
Note:- Salary and wages will includes in West Bengal Professional Tax Slab 2023-24 – Basic Pay, Dearness Allowance, and any other allowance received on a regular basis whether payable in cash or kind and profit in lieu of salary as defined in Section-17 of the Income Tax Act, 1961.
2. Profession or Calling – Persons being individuals engaged in any Profession or Calling (but not engaged as an employee) being—
- (a) Legal practitioners including solicitors and notaries public.
- (b) Medical Practitioners including medical consultants and dentists.
- (c) Directors (other than those nominated by the Government) of companies registered under the Companies Act, 1956 (1 of 1956) or under the Companies Act, 2013 (18 of 2013).
- (d) Technical or professional consultants, or service providers, other than those mentioned elsewhere in the Schedule.
- (e) Members of Associations recognized under the Forward Contracts (Regulation) Act, 1952 (74 of 1952).
- (f) Members of Stock Exchanges recognized under the Securities Contracts (Regulation) Act, 1956 (42 of 1956).
- (g) Remisiers recognized by a Stock Exchange.
- (h) Holders of permits granted or issued under the Motor Vehicles Act, 1988 (59 of 1988), for transports vehicles, which are adapted to be used for hire or reward, like auto-rickshaws, three-wheeler goods vehicles, taxis including luxury taxis, trucks, trailers or buses.
- (i) Postal agents, chief agents, principal agents, special agents, insurance agents, surveyors, and loss assessors.
- (j) Jockeys licensed by any Turf Club in the State.
where the annual gross income in the preceding year or part thereof of any such person mentioned above is—
|Annual Gross Income||(Tax Amount)|
|Up to Rs.60,000/-||Nil|
|Rs. 60,001 – Rs.72,000/-||Rs. 480|
|Rs. 72,001 – Rs.84,000/-||Rs. 540|
|Rs. 84,001- Rs.96,000/-||Rs. 600|
|Rs.96,001 – Rs.1,08,000/-||Rs. 1080|
|Rs.1,08,001 – Rs.1,80,000/-||Rs. 1320|
|Rs.1,80,001 – Rs.3,00,000/-||Rs. 1560|
|Rs.3,00,001 – Rs.5,00,000/-||Rs. 2000|
|Above Rs.5,00,000 /-||Rs. 2500|
3. Any Other Profession or Trade – Persons engaged in any Profession or Trade involving the supply of goods or services or both, being—
- (a) Dealers as defined under the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994) or the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003) or the Central Sales Tax Act, 1956 (74 of 1956), whether or not liable to pay tax under the aforesaid Acts, but excluding departments of the Central or the State Governments.
- (b) Employers and/or Shopkeepers as defined in the West Bengal Shops And Establishments Act, 1963 (West Ben. Act XIII of 1963), whether or not their establishments or shops are situated within an area to which the aforesaid Act applies and also whether registered or not registered under that Act;
- (c) Co-operative societies registered or deemed to be registered under the West Bengal Co-operative Societies Act, 1983 (West Ben . Act XLV of 1983) or the West Bengal Co-operative Societies Act, 2006 (West Ben . Act XL of 2006) and other registered societies.
- (d) Cable operator, signal provider including.
- M.S.O. and cable hirer in cable television networks and their agents.
- (e) Contractors of all descriptions engaged in any work.
- (f) Owners or occupiers or licensees or lessees of factories as defined in the Factories Act, 1948 (63 of 1948).
- (g) Owners, occupiers, licensees, or lessees of internet cafes.
- (h) Owners, occupiers, licensees, or lessees of the weighbridge.
- (i) Owners of Subscribers Trunk Dialling (STD) or International Subscriber Dialling (ISD) booths.
- (j) Owners or occupiers of cold storage.
- (k) Owners or occupiers or licensees or lessees of tutorial homes and training institutes of any description.
- (l) Owners or occupiers or licensees or lessees of residential hotels including guest houses, lodges, holiday homes or any other similar property let
- out on rent or against user fee.
- (m) Owners or occupiers or licensees or lessees of cinema houses and theatres including multiplexes, video parlors, video halls, and video rental libraries.
- (n) Licensed vendors of country liquor, opium, bhang, pathway, or toddy.
- (o) Owners, occupiers, licensees, or lessees of non-air conditioned beauty parlors or spas, or hairdressing saloons.
(p) Persons providing courier services.
(q) Partnership firms constituted under the Indian Partnership Act, 1932 (9 of 1932) and limited liability partnership firms established under the Limited Liability Partnership Firms Act, 2008 (6 of 2009).
where the annual gross turnover or annual gross receipt in the preceding year or part thereof of any such person mentioned above is—
|Annual Gross turnover||(P. T. Amount)|
|Up to – Rs. 5,00,000 /-||Nil|
|Rs. 5,00,001- Rs. 7,50,000 /-||Rs. 300|
|Rs. 7,50,00 – Rs. 25,00,000 /-||Rs. 600|
|Rs. 25,00,001 – Rs. 50,00,000 /-||Rs. 1200|
|Above Rs.50,00,000 /-||Rs. 2500|
4. All other assessees do not fall in the above category they have to pay a professional tax of Rs.2500/- Perannun if the assessee is not exempted from professional Tax.
WB P Tax 2022 official Website wbprofessiontax
West Bengal Professional Tax Slab 2023-24 Payment
Profession Tax can only be paid online through “GRIPS” (web-portal of the Finance Department, Government of West Bengal). Profession Tax is required to be paid by the enrolled persons on or before 31st July of each financial year. For registered employers, profession tax is required to be paid monthly. If an employer or an enrolled / un-enrolled person fails to pay tax, within the due time, he shall be liable to pay simple interest @ 1% per month or part thereof, on due tax.
West Bengal Professional Tax Slab 2023-24 Payment Penalty
The State Government of West Bengal charges professional tax penalty charges under the following conditions:
- If an individual fails to pay professional tax on time due for him/her.
- If a person fails to enroll within 90 days from the date he/she becomes eligible for professional tax payment.
WB P Tax 2023-2024 Schedule
|Sl No||Schedule Title||Download||Start Date||End Date|
|1||Professional Tax Schedule – New||WB P Tax New||01-04-2014||31-03-2024|
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