Chennai · Expert Advocates
Professional Tax (PT) Registration in Chennai
Mandatory Tamil Nadu employer & employee PT registration — slabs up to ₹2,500/year, half-yearly returns handled.
Why Velan Law
- PTEC & PTRC in 5–10 working days
- Half-yearly return reminders
- Slab calculation & payslip support
Professional Tax in Tamil Nadu is levied by the Greater Chennai Corporation and local bodies under the Tamil Nadu Town Panchayats, Municipalities and Municipal Corporations (Collection of Tax on Profession, Trade, Calling and Employment) Rules, 1988. Every employer must obtain a PT Enrolment Certificate (PTEC) and PT Registration Certificate (PTRC), deduct PT from salaries and pay it half-yearly. Velan Law Associates handles new PT registration, half-yearly returns (Form-1, Form-2) and renewals.
Key Benefits
- Mandatory employer compliance under TN PT Rules, 1988
- PT paid is deductible under Section 16(iii) of the Income Tax Act
- Avoid 50%–100% penalty + interest for non-payment
- Pre-requisite for many municipal trade licences
- Required for vendor onboarding & tenders
Documents Required
- Incorporation / GST / Shop Act certificate
- PAN of establishment & authorised signatory
- List of employees with salary slabs
- Address proof of business premises
- Bank details & cancelled cheque
How We Work
Slab Mapping
We map employee salaries to current TN PT slabs (₹0–₹208/month per employee).
PTEC Application
Employer's Profession Tax Enrolment Certificate filed with GCC.
PTRC Application
Employee deduction certificate filed; PT account opened.
Half-Yearly Payment
PT paid by 30 Sept (Apr–Sep) and 31 Mar (Oct–Mar) every year.
Returns & Renewals
Form-2 returns filed; PT certificates renewed annually.
Frequently Asked Questions
Who is liable to pay Professional Tax in Tamil Nadu?
Every salaried employee earning above ₹21,000 / half-year, every professional (CA, lawyer, doctor) and every employer in Tamil Nadu municipal limits.
What are the current PT slabs in Chennai?
Half-yearly: ₹0 up to ₹21,000; ₹135 (₹21,001–₹30,000); ₹315 (₹30,001–₹45,000); ₹690 (₹45,001–₹60,000); ₹1,025 (₹60,001–₹75,000); ₹1,250 (above ₹75,000).
How often is PT to be paid?
Half-yearly — by 30 September (April–September period) and 31 March (October–March period).
Difference between PTEC and PTRC?
PTEC = Enrolment Certificate (employer's own PT). PTRC = Registration Certificate (PT deducted from employees). Most businesses need both.
What's the penalty for non-registration?
Up to 50% of the unpaid tax + interest at 1.25% per month under TN PT Rules.
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