Country: India
State: Assam
Compliance category: Professional Tax
Regulatory Information:
Regulation: The Assam Professions, Trades, Callings and Employments Taxation Act, 1947
Act/Notification/Circular No: eCF No. 169350/124
Notification date: April 01, 2025
Source: https://tax.assam.gov.in/AssamTimsInfo/content/assam_professional_tax.html
Updates in Compliance:
Summary:
The Government of Assam vide the above notification revised the professional tax rates applicable to salaried individuals.
Effective Date: April 01, 2025
Revised Rates:
| Monthly Income (in ₹) | Existing Tax (in ₹) | Revised Tax (in ₹) |
| Up to 10,000 | Nil | Nil |
| ≥10,001 < 15,000 | 150 | Nil |
| ≥15,001 < 25,000 | 180 | 180 |
| ≥25,000 | 208 | 208 |
Our Analysis:
The professional tax rates for individuals earning above INR 15,000 per month remain unchanged, however individuals within the income bracket of INR 10,001 to INR 15,000 are not obliged to remit professional tax. This policy shift reflects the government’s intent to provide relief to lower and middle-income earners, thereby enhancing disposable income and incentivizing greater workforce participation. By reducing the tax burden on this segment, the measure aims to stimulate economic engagement and support inclusive growth.
