Registration and Payment

Bihar Professional Tax Act, 2011

The Commercial Taxes Department regulated under the Bihar Government is responsible for the collection of professional tax dues from professionals in the state. As per the provisions of Bihar Professional Tax Act, 2011, individuals engaged in a business or profession are levied Profession Tax of Rs.2500 (as the maximum) and Rs.1000 per annum (as the minimum).

Registration And Applicability of the Act

If the employer is a corporate company, partnership firm, sole proprietorship, etc., it is required to register and obtain a professional tax registration certificate to pay professional tax on the business or profession being pursued. In the case of employees, an employer is considered responsible for deducting and paying professional tax to the State Government under the specified law. Individuals who are on the pursuit of any freelancing businesses without any employees are also required to register themselves under the respective state’s legislation.

Documents Required

The required documents to be furnished at the time of applying for professional tax include:

  • An application form.
  • Two passport size photographs.
  • Bank account details through which transactions are carried out (copy of passbook/statement of bank account showing bank name and bank account numbers and other information)
  • Copy of PAN card / TAN card of Proprietor/ Partners/ Karta of HUF / employer
  • Identity proof of Applicant – like the copy of voter Identity card/Aadhar card/ driving license/ Passport.
  • Address proof of applicant – like the copy of electricity bill/telephone bill driving license/passport.

Time to Process the Application

On submission of the application online, the concerned person will grant the certified copy of Professional Tax registered within fifteen(15) days from the date of application, after verification of the form filled.