Professional Tax & Labour Welfare Fund: by Munab - CPO
Professional Tax & Labour Welfare Fund: by Munab - CPO
Professional Tax & Labour Welfare Fund: by Munab - CPO
Welfare Fund
By Munab - CPO
Professional Tax
Puducherry
Jammu and
Delhi Kashmir Ladakh Lakshadweep
PTEC Registration
PTRC Registration
1. PAN Card of Company and must be attested by the Director of the Company.
2. Incorporation Certificate of the Company.
3. Memorandum and Articles of Association (MOA).
4. Address Proof of the Company - Ownership papers in case the premise is owned by the
applicant, in other cases rent agreement and no objection certificate from the owner of
the premises.
5. Bank Account of Company, Cancelled Cheque and Bank Statement.
6. List of Directors.
7. Passport Size Photographs of all Directors.
8. Documents of the Directors - PAN card, ID proof such as Passport, Driving License,
Voter Card, Aadhar Card is acceptable and Address proof as Electricity Bill, Telephone
Bills and other utility bills.
9. Aadhar Card of the Company.
10. Board Resolution passed by the Director of the Company authorizing Professional Tax
Registration.
Karnataka Maharashtra
The Above is clear that Employee responsible to submit the Certificate to avoid
the dual taxation within State.
• Registration of EC / RC
• Gujarat
• Karnataka
• Maharashtra
• Telangana
• West Bengal
• Madhya Pradesh
• Odisha
• Andhra Pradesh
• Assam
• Mizoram
• Nagaland
• Tripura
• Punjab
• Sikkim
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Professional Tax paid – Quarterly
• Tamil Nadu
• Kerala
• Puducherry
• Every employer liable to make the professional tax payments on behalf of the
earnings.
• Legislation clarifies the Professional Tax rates not exceeding Rs. 2500 per year in
respective states.
• Few states the Enrolment tax collected against each branch and the Slab rates
differ from one other.
Karnataka Maharashtra
Any person who is employed Any person who is employed for hire or reward to
for wages to do any work do any work, skilled or unskilled, manual, clerical,
skilled or unskilled, manual or supervisory or technical in an establishment
clerical, in an establishment directly by the employer or through contractor or
any other agency,
but does not include any person-
(i) who is employed mainly in a managerial
capacity,
(ii) who, being employed in a supervisory
capacity, draws wages exceeding three
thousand five hundred rupees per mensem, or
exercises powers or carries out, either by the
nature of the duties attached to the office, or
by reason of the powers vested in him,
functions mainly of a managerial nature, or
(iii) who is employed as an apprentice under the
Apprentices Act, 1961
In this regard, the liability in respect of aforesaid accumulation shall be deposited to the
Labour Welfare Board in Cheque / Demand Draft along with the statement of unpaid
accumulations in the prescribed format (payment due to the employees but not made to
them within a period of three year from the date on which they became due).
Any person who willfully contravenes any provision of the Act shall on
conviction be punished for the first offence with fine which may extend
to five hundred rupees or with imprisonment for a term which may
extend to three months and for the second and subsequent offences,
with fine which may extend to one thousand rupees or with
imprisonment for a term which may extend to one year or with both.