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How to tax online

how to tax online

Thursday, 22 August 2013


Filing of monthly statement in Form 5-A and the annual return in Form 5 by an Employer under the Profession Tax Act

1. Introduction

1.1 Every employer registered under the Profession Tax Act is required to furnish a statement in Form 5-A every month showing the salary and wages paid by him to his employees and the amount of tax deducted by him. Such statement shall be furnished on or before 20th of succeeding month along with payment of the full amount of tax according to the statement.

1.2 Such employer is also required to furnish an annual return in Form 5 within 60 days of the expiry of a year. Further, he shall pay the full amount of tax payable by him on the basis of such return as reduced by any tax already paid along with monthly statement in Form 5-A.

1.3 If the amount of tax deducted in a month is not more than rupees five thousand, such employer shall furnish Form 5-A within 20 days of expiry of a quarter along with payment of tax (“Quarter” means period of three months ending on 31st day of May, 31st day of August, 30th day of November, and 28th day or 29th day of February).

1.4 “ Salary” or “Wages” includes pay or wages, dearness allowance, arrears of salary, bonus, perquisites and profits in lieu of salary etc. If arrears of salary or bonus is paid in kind,

value of such kinds shall also include in the “ Salary” or “Wages”.

2. Exemptions:

i. No tax is deductible and payable by an employer from his employee who has attained the age of 65 years.

ii. No tax is deductible and payable by an employer in respect of an employee in any year if he is employed for a period which does not exceed 120 days

iii. Certain categories of employees like persons having single child, physically handicapped person, combatant member of armed forces etc. are also exempted by virtue of notification issued by the Government subject to terms and conditions laid down in the relevant notifications.

3. Procedure:

A facility has been provided to the registered employer to submit the monthly statement in Form 5 –A and the annual return in Form 5 electronically through internet. Such employer may also pay the tax through electronic mode through internet.

3.1 Every registered employer is provided with username and password. If the username and password are not communicated so far, the may be obtained from the jurisdictional Profession Tax Officer (PTO).

3.2 Open the website: or

3.3 Under the heading e-Services, seven options as mentioned below are available:

  • Enrolment application
  • e-Payment
  • Application print
  • Enrolment certificate
  • Enrolment Ack.
  • Registered User’s Login
  • New RC Request
3.4 Click on Registered User’s Login

3.5 Login to the said website using the username and password communicated by the PTO.

Category: Taxes

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