Chattisgarh, Delhi, Goa, Haryana, Himachal,J&K, Jharkand,Punjab, Rajasthan, UP, Uttaranchal do not have PT
| State | Slabs | Registration Required | Branchwise or Statewide Registration and Deposit | Periodicity of Deposit | Last Date for Payment | Statutory Return |
| Andhra Pradesh | Upto Rs.15,000/- Nil Rs.15,001/- To Rs.20,000/- Rs.150/- Rs.20,001/- And Above Rs.200/- | 30 days from the commencement of the business | Branchwise | Monthly | Within 10 days of the expiry of the month | Yearly, 30th June |
| Assam | Upto Rs.3,500/- Nil Rs.3,501/- To Rs.5,000/- Rs.30/- Rs.5,001/- To Rs.7,000/- Rs.75/- Rs.7,001/- To Rs.9,000/- Rs.110/- Rs.9,001/- And Above Rs.208/ | With in 1 month of the commencement of the business | Branchwise | Monthly | within 30 days | Monthly ( On or before the last day of the succeding month) |
| Bihar | Annual Salary: <300000 Rs Nil 3 - 5 Lac Rs.1000 5-10 Lac Rs 2000 Above 10 Lac Rs 2500 | Within 30 days of Rules coming into force (by Oct 2011) | Statewide | Annual | Annualy, to be deducted by 15th Sep, paid by 15th Nov | by 30th November |
| Gujarat | Upto Rs.2,999 Nil 3000 To 5999 Rs. 20/- 6000 To 8999 Rs. 80/- 9000 To 11999 Rs. 150/- Above 12000 Rs. 200/- | With in 60 days of commencement of the profession | Branchwise | Monthly | Within 15 days of the expiry of the month | Yearly(last day of the month following the year) |
| Jammu and Kashmir | Rs 250 Pa | 30 days from the commencement of the business | Monthly | Within 15 days of payment of salary | Within 3 months of expiry of financial year | |
| Karnataka | Upto Rs.9,999/- Nil Rs.10,000/- To Rs.14,999/- Rs.150/- Rs.15,000/- And Above Rs.200/- | With in 30 days of the commencement of business or becoming liable | Statewide | Monthly | Within 20 days of the expiru of the month | Yearly( with in 60 days of the expiry of the financial year .) |
| Kerala | Upto Rs.1,999/- Nil Rs.2000/- To Rs.2999/- Rs.20/- Rs.3000/- To Rs.4,999/- Rs.30/- Rs.5,000/- To Rs.7,499/- Rs.50/- Rs.7,500/- To Rs.9,999 Rs.75/- Rs.10,000/- To Rs.12,499/- Rs. 100/- Rs.12,500/- To Rs.16,666/- Rs.125/- Rs.16,667/- To Rs.20,833/- Rs.166/- Rs.20,834/- And Above Rs.208/- | No, PT just has to be deposited | Branchwise | Half Yearly | On the first day of the next half year) | None |
| Madhya Pradesh | Upto Rs.3,333/- Nil Rs.3,334/- To Rs.4,166/- Rs.30/- Rs.4,167/- To Rs.5,000/- Rs.60/- Rs.5,001/- To Rs.6,666/- Rs.90/- Rs.6,667/- To Rs.8,333/- Rs.150/- Rs.8334/- And Above Rs.175/- | With in 30 days of liability to pay tax | Statewide | Monthly | Within 10 days of the expiry of the month | By 30th June in each financial year |
| Maharashtra | Upto Rs.5000/- Nil Rs.5,001/- To Rs.10,000/- Rs.175/- Rs.10,001/- And Above Rs.200/-* * Rs.300/- For The Month Of February | With in 30 days of the commencement of business or becoming liable | Statewide | Monthly | Last day of the succeding month | yearly( with in 1 month of the financial year .) |
| Manipur | Annual Income: Upto Rs 50000 - Nil 50001 To 75000 - Rs 1200 75001 To 100000 - Rs 2000 100001 To 125000 - Rs 2400 Exceeds 125000 - Rs 2500 | With in 1 month of the commencement of the business | Branchwise | Monthly | Within 20 days of the expiru of the month | 20th April |
| Meghalaya | Annual Income: Upto Rs 50000 - Nil 50001 To 75000 - Rs 200 75001 To 100000 - Rs 300 100001 To 150000 - Rs 500 150001 To 200000 - Rs 750 200001 To 250000 - Rs 1000 250001 To 300000 - Rs 1200 300001 To 350000 - Rs 1500 350001 To 400000 - Rs 1800 400001 To 450000 - Rs 2100 450001 To 500000 - Rs 2400 Exceeds 500000 - Rs 2500 Amended On 30Th March 2012 | With in 1 month of the commencement of the business | Branchwise | Monthly | within 30 days | Monthly ( On or before the last day of the succeding month) |
| Orissa | Annual Income: Upto Rs 160,000 Nil Rs 160,001 To Rs 300,000 125.00 Pm Rs 300000 - Rs 200.00 Per Month And Rs 300 In The 12Th Month | With in 90 days of becoming liable | Statewide | Monthly | Last day of the succeding month | Quarterly/Annually |
| Tamil Nadu | Up To 21000/- Nil 21001 To 30000 Rs. 100/- 30001 To 45000 Rs. 235/- 45001 To 60000 Rs. 510/- 60001 To 75000 Rs. 760/- Above 75001 Rs. 1095/- | On the liability being arisen | Branchwise | Half Yearly | On the first day of the next half year) | Half yearly(30days from the closure of the half year) |
| Tripura | Upto Rs.5000/- Nil Rs.5001/- To Rs.7000/- Rs.70/- Rs.7001/- To Rs.9000/- Rs.120/- Rs.9001/- To Rs.12000/- Rs.140/- Rs.12001/- To Rs.15000/- Rs.190/- Rs.1001/- And Above Rs.208/- Amended On 6Th Nov2013 | With in 1 month of the commencement of the business | Branchwise | Annual | By 30th September | |
| West Bengal | Upto Rs.5,000/- Nil Rs.5,001/- To Rs.6,000/- Rs.40/- Rs.6,001/- To Rs.7,000/- Rs.45/- Rs.7,001/- To Rs.8,000/- Rs.50/- Rs.8,001/- To Rs.9,000/- Rs.90/- Rs.9,001/- To Rs.15,000/- Rs.110/- Rs.15,001/- To Rs.25,000/- Rs.130/- Rs.25,001/- To Rs.40,000/- Rs.150/- Rs.40,001/- And Above Rs.200/- Comply4HR | With in 90 days of becoming liable | Branchwise | Monthly | Within 21 days of expiry of the month | (With in 30 days from the closure of the financial year) |
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