Documents required for Professional Tax Registration

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Professional Tax is a tax collected by State Governments on the monthly basis from the professionally occupied business entities or any person who is either salaried employee or anyone practicing a profession. A person earning income from salary or professions such as architects, chartered accountants, company secretaries, tax consultants, lawyers, etc. The purpose of professional tax registration, the employers, professionals, traders, etc. come under the purview of registration.

 

Different states have different laws on professional tax i.e. rates and methods of collection. The maximum amount of Professional Tax that can be imposed by any state in India is INR 2500. In India, not all states impose professional tax. Some of the States have made available online mode of payment of professional tax.  The Professional Tax is a source of revenue for the state governments which helps in implementing schemes for the welfare and development of the region.

 

Documents Checklist for Professional Tax Registration for companies, LLP / Partnerships, and Individuals. There are different set of documents required for Professional Tax Registration for companies, LLP / Partnerships, and Individuals.

 

For Companies :

  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, Aadhaar Card is acceptable and Address proof as Electricity Bill, Telephone Bills and other utility bills.
  9. Aadhaar Card of the Company.
  10. Board Resolution passed by the Director of the Company authorizing Professional Tax Registration.
  11. Attendance Register & Salary Register.
  12. Authorization Letter for obtaining user I.D. and Password of Professional Tax Department.

 

For LLP / Partnership :

  1. PAN card of LLP/Partnership Firm and must be attested by the Designated Partner of LLP or any partner of Partnership firm.
  2. Incorporation Certificate of LLP or Registration of Partnership.
  3. LLP Agreement / Partnership Deed.
  4. Address Proof of LLP/Firm – Ownership papers in case the premises is owned by the applicant, in other cases rent agreement and no objection certificate from the owner of the premises.
  5. Bank Account of LLP/Firm, Cancelled Cheque and Bank Statement.
  6. List of Partners.
  7. Passport Size Photographs of all Partners.
  8. Documents of the Partner – PAN Card, ID proof such as Passport, Driving License, Voter Card, Aadhaar Card is acceptable and address proof as Electricity Bill, Telephone Bills and other utility bills.
  9. Aadhaar Card of the Partners.
  10. Partners consent for the application to register under Professional Tax.
  11. Attendance Register & Salary Register.
  12. Authorization Letter for obtaining user I.D. and Password of Professional Tax Department.

 

For Individual :

  1. Self-Attested PAN card of Proprietor.
  2. Address proof of Proprietorship – Ownership papers in case the premises is owned by the applicant, in other cases rent agreement and no objection certificate from the owner of the premises.
  3. Bank Account of Proprietorship, Cancelled Cheque and bank statement.
  4. Passport size Photographs of the Proprietor.
  5. Documents of the Proprietor – PAN Card, ID proof such as Passport, Driving License, Voter Card, Aadhaar Card is acceptable and address proof as Electricity Bill, Telephone Bills and other utility bills.
  6. Aadhaar Card of the Proprietor.
  7. Attendance Register & Salary Register.
  8. Authorization Letter for obtaining user I.D. and Password of Professional Tax Department.
  9. The Professional tax can be paid by means of challan or cheque or demand draft.