Professional Tax · Assam
Assam Professional Tax
Professional Tax in Assam: the Act, slab rates, who is exempt, registration and the dates to pay and file.
At a glance
- Slabs
- 3
- Top slab
- ₹208
- Payment and return dates
- 2
- Registration
- See below
The law
- Act
- Assam Professions, Trades, Callings and Employments Taxation Act, 1947
- Rules
- Assam Professions, Trades, Callings and Employments Taxation Rules, 1947
- Who pays
- Employers deduct it from the salaries of staff working in the state; professionals, traders and businesses pay their own tax.
- Exempt
- A person above 60 whose gross income for the year is up to ₹5 lakh.
- Up to ₹15,000 a month
- Tax
- Nil
- ₹15,001 to ₹24,999 a month
- Tax
- ₹180 a month
- ₹25,000 a month and above
- Tax
- ₹208 a month
- Remarks
- In force from 2 April 2025.
| Salary or income | Tax | Remarks |
|---|---|---|
| Up to ₹15,000 a month | Nil | — |
| ₹15,001 to ₹24,999 a month | ₹180 a month | — |
| ₹25,000 a month and above | ₹208 a month | In force from 2 April 2025. |
- Monthly return, for the previous month's salaries, with tax paid before filing
- Due
- Last day of each month
- Form
- Form III
- Option to file quarterly, half-yearly or yearly instead
- Due
- On application
- Form
- Form IIIA
| What | Due | Form |
|---|---|---|
| Monthly return, for the previous month's salaries, with tax paid before filing | Last day of each month | Form III |
| Option to file quarterly, half-yearly or yearly instead | On application | Form IIIA |
Registration
- How
- Apply for a certificate of registration within 90 days of becoming liable. A business registered under Assam GST is deemed registered.
- Documents
- Memorandum and Articles of Association
- PAN card
- Lease agreement
- GST registration copy
- Employer's address proof, ID proof and photographs
- Number of employees
- Website
- tax.assam.gov.in
Official sources
Last checked 23 October 2026. Rates and rules change: ask us to confirm before you rely on them.
More for Assam
Everything else for Assam
- Minimum wagesLatest rates for shops and establishments, with the notificationAssam
- Labour Welfare FundContributions, deduction months and due datesAssam
- Leave & working hoursLeave entitlement, hours, rest and overtimeAssam
- Holiday listsThe state's official holiday list for the yearAssam
- National & festival holidaysPaid holidays every employer must giveAssam
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