Profession Tax is a tax levied on a person engaged in any profession, trade, calling and employment in West Bengal. The West Bengal State Legislature enacted the “West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979” in exercise of the power conferred by the Article 276 of the Constitution of India (under Entry No. 60 of the “State List” relating to taxes on professions, trades, callings and employments). The Act came into effect on and from 1-4-1979. Those who are liable to pay Profession Tax under the act may be divided into two categories: i) Persons* engaged in professions, trades, callings and employments ii) Employer** (Government, Public and Private Sectors who disburse salary/wages to the employees) Person means any person who is engaged in any profession, trade and calling or employment in West Bengal and include (i) a Hindu Undivided Family, Firm, Company, Corporation or other Corporate body, any Society, Club or Association; & (ii) every branch or office of such firm, company, corporation or other corporate body, any society, club or association, so engaged, but does not include any person who earns wages on a casual basis on being employed for a period not exceeding 180 days in a year.

 Employer means the person or the officer who is responsible for disbursement of salary or wages, and includes the head of the office or any establishment as well as the manager or agent of the employer.

Profession Tax is payable at the rates specified in the Profession Tax Schedule.

*   A Person requires Certificate of Enrolment, annual payment of tax, but NOT filing of any Return
**  An Employer requires Certificate of Registration, monthly payment of tax and filing of annual Return