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Monthly salary up to ₹10,000 — Nil
Current PT slabs in West Bengal
Monthly income
Tax payable
Up to ₹10,000
Nil
₹10,001 – ₹15,000
₹110 per month
₹15,001 – ₹25,000
₹130 per month
₹25,001 – ₹40,000
₹150 per month
Above ₹40,000
₹200 per month
Registration form
Form-I (PTRC), Form-II (PTEC)
When to register
Mandatory within 90 days of liability
Filing frequency
Monthly by 21st of next month
Penalty
₹100 per day + 12% interest per annum
Where to file / pay
wbcomtax.gov.in
West Bengal specifics
Multi-slab structure — 5 brackets
Kolkata employers can also enroll via municipal corporation for legacy cases
Annual PTEC for self-employed: flat ₹2,500
FAQ
WB PT for salary of ₹35,000?
₹150 per month (slab: ₹25,001 – ₹40,000).
When is the monthly return due?
21st of the following month — e.g. March PT due 21 April.
PT in other states