Professional Tax

Act Rule Applicability Exemption
The Punjab State Development Tax Act, 2018 Punjab State Development Tax Rules, 2018 All such persons who are assessable under the Head Income from Salaries and/ or Wages as per the Income Tax Act, 1961 NA
List Of Documents For Registration Registration Form Registration Process Website
Memorandum Of Agreement
Articles Of Association
PAN Card
Lease Agreement
 FORM PSDT-8....
Online https://psdt.punjab.gov.in/

Professional Rates

Salary (INR) PT Amount (INR) Remarks Additional Details
Upto 250000 ₹ 0.00 All such persons who are assessable under the Head Income from Salaries and/ or Wages as per the Income Tax Act, 1961 - For the AY 2025-2026 For Old Regime slab rate
Between 250001 To 1000000000 ₹ 200.00 All such persons who are assessable under the Head Income from Salaries and/ or Wages as per the Income Tax Act, 1961 - For the AY 2025-2026 For Old Regime slab rate
Upto 300000 ₹ 0.00 All such persons who are assessable under the Head Income from Salaries and/ or Wages as per the Income Tax Act, 1961 - For the AY 2025-2026 For New Regime slab rate
Between 300001 To 1000000000 ₹ 200.00 All such persons who are assessable under the Head Income from Salaries and/ or Wages as per the Income Tax Act, 1961 - For the AY 2025-2026 For New Regime slab rate
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Note: All such persons who are assessable under the Head Income from Salaries and/ or Wages as per the Income Tax Act, 1961