Professional Tax · Punjab
Punjab Professional Tax
Professional Tax in Punjab: the Act, slab rates, who is exempt, registration and the dates to pay and file.
At a glance
- Slabs
- 2
- Top slab
- ₹200
- Payment and return dates
- 2
- Registration
- Online
The law
- Act
- Punjab State Development Tax Act, 2018
- Rules
- Punjab State Development Tax Rules, 2018
- Who pays
- Persons assessable to income tax under the head "Salaries" whose income is above the income-tax exemption limit. The employer deducts it every month.
- Exempt
- Casual wage earners.
- Income up to the income-tax exemption limit
- Tax
- Nil
- Income above the income-tax exemption limit
- Tax
- ₹200 a month
| Salary or income | Tax | Remarks |
|---|---|---|
| Income up to the income-tax exemption limit | Nil | — |
| Income above the income-tax exemption limit | ₹200 a month | — |
- Payment of tax deducted
- Due
- Last day of the following month
- Annual return
- Due
- 31 August
| What | Due | Form |
|---|---|---|
| Payment of tax deducted | Last day of the following month | — |
| Annual return | 31 August | — |
Registration
- How
- Online.
- Documents
- Memorandum and Articles of Association
- PAN card
- Lease agreement
- Website
- psdt.punjab.gov.in
Punjab charges the Punjab State Development Tax in place of a Professional Tax.
Last checked 23 October 2026. Rates and rules change: ask us to confirm before you rely on them.
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