Professional tax registration is mandatory, and it must be done by all the professionals who earn above a specific income range. Professional tax is to be paid to the state government where the professional takes up his/her work. The professional tax rates vary in various states. The following article would serve as a guide for doctors for professional tax registration and payment.
The minimum professional tax payable per annum is Rs. 250 and the maximum amount is Rs.2500. Usually, the professional tax is deducted from the salary of the professional by the employer. Thus hospitals, where the doctors are working, would deduct the professional tax. In the case of private practice, doctors must pay the professional tax on their own.
Doctors must submit the application for professional tax registration to the state tax department. The hospital must make sure that they submit the professional tax registration application within 30 days of hiring a doctor. Failing to obtain the professional tax registration, you have to pay the penalty fee. You must submit the necessary documents along with the application form when you apply for professional tax registration. Some of the documents include PAN card, proof the company where you work and other documents.