WB Professional Tax Query

[Ganesh Khemka]

Dear Member

My query is related with West Bengal Professional Tax. 

1)A company is incorporated outside the state of West Bengal. The company has opened a branch in Kolkata. Is company is required to obtain the Professional Tax Registration Number ?

2) My Second query is salary of the Kolkata Staff is disbursed from the Head Office means there is centralized accounting of the salary. Salary is not made at branch level. Is there is any liability to deduct professional tax liability on the salary of the kolkata branch staff?  

With Regards

Ganesh

[KIRTI TULSYAN]

REPLY 1

Hi, 

Happy Bengali New Year to all. 

Please find my humble views as below:- 

1. It's the duty of the employer to deduct and deposit the P. Tax from salary on behalf of the employees; unless expressly authrised in writing by the employee(s) that he/they will procure an enrollment certificate and will deposit tax leviable on his/her/their salary(s).So anyway - certificate of enrollment needs to be taken, as it's based on place of work (and not on regsitration or controlling office location).Does the P. Tax or equivalent legisltaion of the state wherein the HO/Reg. office is situated, mandates the P Tax deduction of employees stationed outside the state? Generally it does not happen- but if it happens, an appeal to WB P. Tax authority can be made on double taxation grounds. 
For Certificate of Registration- I think its not required as it's for the company and as its already paying P Tax(if thats' the case) in the state wherein HO/Registered office is situated. An advance ruling from WB P Tax authority, can be taken, if required. 

2. The centralised accounting can be invoked to avoid multiple registration for enrolment in the same state. So if the company is already paying P tax elsewhere in WB- a request can be made for centralised registration at one place for all the branches in West Bengal. However- the plea of centralised registration cannot be invoked for exemption from the purview of the WB P Tax- again place of work and not the salary processing location/controlling office location is the deciding criteria over here. 

I would like to request honourable colleagues & practitioners- in case a contrary view is expressed by the department or court of law regarding the above issues- the communication of the same will help in our value addition. So any suggestions/queries/idea's are highly welcome. 

Thanks and regards 
Debdip Chakraborty 

REPLY 2

Yes, the Company has to obtain Professional Tax Registration Number in West 
Bengal. 

Further, even if the payment is made centrally, still since the Employees 
are working in West Bengal, hence, Professional Tax needs to be deducted 
and deposited. 

HARSH JAIN

REPLY 3

1. Registration is required. 
2. Deduction from salary as per slab wb professional Tax is to be döne and 
the amount is payable in kolkata ör whichever circle you fall in. 

Thanks, 
Rishab Jalan 

--

Best Regards, 
Kirti Tulsyan
B.Com.,ACA,CS


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[satya...@gmail.com]

Dear Members।.
I was trying to pay P Tax WB online through HDFC BANK. But by mistek i paid twice. And i am not getting any information from Bank. My question to all of you is there any option to get back my exces payment.
Subhasish
9830084591

[mewp...@gmail.com]

Dear Member,

My query is related with West Bengal Professional Tax:

1) By mistake I  paid P.Tax in advance (i.e P.Tax for month of Oct'15 I paid  in Sept'15). So is there any problem. I have to pay again for Oct'15.

2) I also paid extra amount of Interest for late fee i.e Rs 15/- so is there any problem or I can adjust it.

Please suggest

With Regard 

Arti

[das_d...@yahoo.co.in]

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[KARAN B. KHATTRI]

No problem u can adjust.

[sanjay kumar dey]

Dear all,

Please show the excess amount in the return and claim refund.

As it is quarter ending september I do not think it is adjustable otherwise the same would have been adjusted within the quarter.

Regards
CA Sanjay Dey

On Sat, 07 Nov 2015 11:51:59 +0530 mewp...@gmail.com wrote

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[CA Hemant Daga]

No need to pay it again. As you have already paid the amount.

[labourl...@gmail.com]

See This For Full details http://www.shramsamadhan.com/

[sanjay kumar dey]

Dear all,

P Tax registration needs to be taken in west Bengal as the salary is paid here. The centralised payment will not affect the registration.

Regards
CA Sanjay Dey

On Tue, 18 Oct 2016 10:38:27 +0530 labourl...@gmail.com wrote

[kapu...@gmail.com]

ON MONTH OF MAY 2018 P-TAX I HAVE PAID TWICE.PLEASE REFUND ME 1200.00

On Monday, April 15, 2013 at 11:55:50 AM UTC+5:30, Ganesh Khemka wrote: