professional Tax

Meghalaya

Applicability Status Applicable
Payment Frequency Annually
Legal Framework

Professional Tax Act Information

Act Meghalaya Professions, Trades, Callings & Employments Taxation Act, 1947
Rules Meghalaya Trades, Callings and Employment (Amendment) Rules 2022
Applicability

Any individual, employer, or business liable to pay Professional Tax under the applicable State Professional Tax Act.

Exemptions

Not Applicable

Authority

Government of Meghalaya

Payment Due Date Annually
Return Due Date 30 March
Interest on Late Payment 10% penalty + 2% monthly interest
Penalty on Late Payment ₹1,000 fine for late return filing
Professional Tax Details

Professional Tax Slabs

Professional Tax payable based on the employee's earned salary.

S. No. Salary Professional Tax Amount
01 Up to ₹50,000 Nil
02 ₹50,001 to ₹75,000 ₹200 per annum
03 ₹75,001 to ₹1,00,000 ₹300 per annum
04 ₹1,00,001 to ₹1,50,000 ₹500 per annum
05 ₹1,50,001 to ₹2,00,000 ₹750 per annum
06 ₹2,00,001 to ₹2,50,000 ₹1,000 per annum
07 ₹2,50,001 to ₹3,00,000 ₹1,250 per annum
08 ₹3,00,001 to ₹3,50,000 ₹1,500 per annum
09 ₹3,50,001 to ₹4,00,000 ₹1,800 per annum
10 ₹4,00,001 to ₹4,50,000 ₹2,100 per annum
11 ₹4,50,001 to ₹5,00,000 ₹2,400 per annum
12 ₹5,00,001 and above ₹2,500 per annum
At a Glance

Professional Tax Compliance Summary

01

Check Applicability

Identify employees covered under the applicable Meghalaya Professional Tax salary slabs and exclude eligible exempt categories.

02

Calculate Monthly Deduction

Deduct Professional Tax from each covered employee based on the applicable monthly gross salary slab.

03

Maintain Payroll Records

Record employee-wise salary, slab, deduction and payment details for payroll reconciliation and statutory verification.

04

Remit and File on Time

Deposit the deducted Professional Tax and submit the prescribed return within the applicable statutory timeline.

Disclaimer: This page is intended as a general Professional Tax compliance reference. Salary slabs, exemptions, due dates, interest, penalties, forms and filing requirements may be revised through government notifications. Verify the latest official notification before processing payroll deductions, payments or statutory returns.
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