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Key Compliances under Madhya Pradesh Professional Tax Act, 1995

Background

The Madhya Pradesh Professional Tax Act, 1995 was enacted by the State Government to levy and collect a tax on professions, trades, callings, and employment. Professional tax is a state-level levy imposed to ensure a contribution from individuals and entities engaged in income-earning activities. The tax is governed by provisions that mandate registration, enrolment, filing of returns, and timely payment by employers as well as professionals. It aligns with Article 276 of the Constitution of India, which empowers states to impose such a tax subject to specified limits.

Applicability

The Act applies to:

Employers operating in Madhya Pradesh who are responsible for deducting professional tax from employees’ salaries/wages and remitting it to the government.
Professionals, self-employed individuals, and persons engaged in trade, business, or calling (such as doctors, lawyers, chartered accountants, consultants, etc.), who are liable to obtain enrolment and pay tax directly.

Compliances under the Act

Certificate of Registration (Section 8(1))

Every assessee (not being an officer of the State Government or the Central Government) liable to pay tax under section 4 shall obtain a certificate of registration from the assessing authority in Form 1. Every assessee (not being an officer of the State Government or the Central Government) liable to pay tax under section 4 shall obtain a certificate of registration (by employer) from the assessing authority in Form I.

Certificate of Enrollment (Section 8(2))

Every assessee (other than a person earning salary or wages, in respect of whom the tax is payable by his Employers), liable to pay the tax shall obtain a certificate of enrollment from the assessing authority in Form 3. Every assessee (other than a person earning salary or wages, in respect of whom the tax is payable by his Employers), liable to pay the tax shall obtain a certificate of enrollment from the assessing authority in Form 3.

Professional Tax Return in Form 7 (Section 9, Rule 11)

Registered Employers shall furnish return in Form 7 for each quarter within 15 days of the month following the quarter. Registered Employers shall furnish return in Form 7 for each quarter within 15 days of the month following the quarter.

Professional Tax Return in Form 9 (Section 10)

Every Practising Professional shall furnish return in Form 9 by the 30th June in the following financial year. Every person referred in sub-section (2) of Section 8 shall furnish return in Form 9 by the 30th June in the following financial year.

Register to be maintained under Professional Tax Act in Madhya Pradesh (Rule 14)
Employers are responsible to deduct and pay tax and shall maintain a register in which the amount of salary and wages paid to each of the persons in his employment and the amount deducted from the salary and wages of the employee on account of tax shall be entered. Employers responsible to deduct and pay tax shall maintain a register in which the amount of salary and wages paid to each of the persons in his employment and the amount deducted from the salary and wages of the employee on account of tax shall be entered.
Professional Tax Payment by Employers (Section 12(2))

The Employers shall pay within 10 days of the expiry of each previous month an amount equivalent to the tax payable by him in Form-10. The Employers shall pay within 10 days of the expiry of each previous month an amount equivalent to the tax payable by him.

Professional Tax Payment by Professionals (Section 12(3))
The amount of tax due from practising professionals shall be paid in Form-10 for every year before 30th September of the year. The amount of tax due from persons other than employers shall be paid for every year: (a) in respect of a person registered before the commencement of a year or registered on or before 31st August of a year – before 30th September of the year; (b) in respect of a person who is registered after 31st August of a year – within thirty days of the date of registration.
Notice to Authority in case of Shifting of Place of Work (Rule 10)
If a certificate holder (registration or enrolment) shifts their place of work to a new area, they must notify the assessing authority that issued the certificate within 15 days of the move. A copy of this notice must also be sent to the assessing authority having jurisdiction over the new area where the place of work has been relocated. If a certificate holder (registration or enrolment) shifts their place of work to a new area, they must notify the assessing authority that issued the certificate within 15 days of the move. A copy of this notice must also be sent to the assessing authority having jurisdiction over the new area where the place of work has been relocated.
Intimation regarding Cessation of Liability to Pay Tax (Rule 5)
The Employers or the person holding the certificate of registration shall send an intimation in writing to the Profession Tax Assessing Authority within thirty days of the cessation of liability to pay tax. The Employers or the person holding the certificate of registration shall send an intimation in writing to the Profession Tax Assessing Authority within thirty days of the cessation of liability to pay tax.
Exhibition of Certificate of Madhya Pradesh Professional Tax (Rule 5)
The Employers or the person holding a certificate of registration shall display conspicuously at his place of work the certificate of registration or a copy thereof issued by the Profession Tax Assessing Authority. The Employers or the person holding a certificate of registration shall display conspicuously at his place of work the certificate of registration or a copy thereof issued by the Profession Tax Assessing Authority.

Penalties & Punishment

Sec 8 (4): Where an employer or person liable to registration has wilfully failed to apply for such certificate within the time specified in sub-section (3), the Procession Tax Assessing Authority may, after giving him a reasonable opportunity of being heard, impose penalty not exceeding rupees twenty for each day of delay subject to a maximum of rupees two thousand five hundred.
Sec 9 (3) Where an employer has without reasonable cause failed to file such return within the prescribed time, the Profession Tax Assessing Authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupees twenty for each day of delay.
Sec 10 (4) Where a person specified in sub-section (1) has without reasonable cause failed to file such return within the time specified in sub-section (1) the Profession Tax Assessing Authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupees five for each day of delay subject to a maximum of rupees five hundred.
13 If a Employers or person fails without reasonable cause, to make payment of any amount of tax within the specified time or the date as specified in the notice of demand, the Profession Tax Assessing Authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty equal to two per cent per month of the amount of tax due subject to a maximum of two-third of the amount of tax due.
Sec 23 (1) Any employer or person who, without sufficient cause, fails to comply with any of the provisions of this Act or the rules framed thereunder shall, on conviction be punished with fine not exceeding two thousand five hundred rupees and when the offence is a continuing one, with fine not exceeding twenty five rupees per day during the period of continuance of the offence.

Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article.

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