Assam Professional Tax Slab Revised from April 1, 2025 – Key Updates for Employers and Employees
✅ Introduction
In a major relief to salaried professionals and low-income earners, the Government of Assam has officially revised the Professional Tax slabs, effective April 1, 2025. The changes were notified under the Assam Professions, Trades, Callings and Employments Taxation Act, 1947, and are aimed at boosting disposable income and easing the tax burden on the middle class.
📊 Revised Assam Professional Tax Slabs – 2025
| Monthly Salary/Wages (₹) | Professional Tax Payable (₹/Month) |
|---|---|
| Up to ₹15,000 | ❌ Nil |
| ₹15,001 – ₹24,999 | ₹180 |
| ₹25,000 and above | ₹208 |
🆕 What’s Changed?
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The exemption limit has been raised from ₹10,000/month to ₹15,000/month.
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The previous ₹150 slab has been removed, simplifying the structure.
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The maximum annual tax remains ₹2,500, typically completed by February.
🧾 Previous Tax Slab (Before April 1, 2025)
| Monthly Income (₹) | Tax Payable (₹/Month) |
|---|---|
| Up to ₹10,000 | ❌ Nil |
| ₹10,001 – ₹15,000 | ₹150 |
| ₹15,001 – ₹24,999 | ₹180 |
| ₹25,000 and above | ₹208 |
🎯 Impact of the Amendment
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💼 Over 1.43 lakh taxpayers will benefit directly.
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💰 Increased take-home salary for those earning below ₹15,000.
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📉 Simplifies employer payroll deductions and PT compliance.
🏢 Employer Compliance Checklist
✅ Register with the Assam Professional Tax Department
✅ Deduct tax as per revised slabs from April 2025
✅ Deposit PT dues by the 28th of each month
✅ File Annual Return before 30th April every year
✅ Use revised deduction slabs in payroll and payslips
🔔 Important Links
📣 Final Thoughts
This revision is a welcome move by the Assam Government that offers much-needed financial relief to employees in the lower income bracket while streamlining compliance for employers. If you're an HR professional, payroll manager, or business owner, make sure your systems are updated to reflect the new PT slabs from April 1, 2025.
💬 Have questions about Assam Professional Tax or need help with payroll compliance? Drop them in the comments below or contact us directly.
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