Professional Tax Due Dates by State

Professional tax due dates aren't uniform across India, and PTEC and PTRC often follow different schedules even within the same state. PTEC is typically an annual, one-time-per-year payment for the individual. PTRC, because it involves monthly salary deductions, is usually filed monthly in states like Maharashtra, Karnataka and Gujarat, though smaller employers sometimes qualify for quarterly filing instead. Tamil Nadu and Puducherry are the clearest exception: because PT there is collected by local municipal bodies, the cycle is half-yearly, not monthly. Missing a due date doesn't just risk a late fee — in most states, the penalty clock starts from the day after the due date, not from when the mistake is noticed, so a filing that's slightly late and one that's several months late are treated very differently. [CONFIRM current due dates directly with your state's portal before filing.]