Assam Revises Professional Tax Slabs for Salary and Wage Earners: New Rates Effective April 2025 [READ NOTIFICATION]

The Assam Government has issued a notification revising the professional tax structure for salary and wage earners under the Assam Professions, Trades, Callings, and Employments Taxation Act, 1947. As per the latest amendment published in the Assam Gazette, the revised tax slabs will be applicable from the date of publication.

Revised Professional Tax Slabs in Assam (April 2025)

The revised tax rates are structured as follows:

The new tax structure replaces the previous schedule and is aimed at streamlining tax collections while ensuring a balanced approach towards salaried individuals.

Legal and Administrative Context

The amendment was carried out under eCF No.169350/124, exercising the powers conferred by the Assam Professions, Trades, Callings, and Employments Taxation Act, 1947. The notification was issued by Virendra Mittal, Commissioner & Secretary to the Government of Assam, Finance (Taxation) Department.

Implications for Employees and Employers

1. No Tax for Low-Income Groups: Individuals earning up to Rs. 15,000 per month will continue to be exempt from professional tax.
2. Moderate Increase for Mid-Level Earners: Those earning between Rs. 15,001 and Rs. 24,999 will now pay Rs. 180 per month.
3. Higher Tax for Higher Salaries: Salaries above Rs. 25,000 will attract a professional tax of Rs. 208 per month.

Notification Details

Date: 01/04/2025

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Mariya Paliwala

Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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