The Government of Assam on April 2, 2025 has officially amended the professional tax structure for salaried individuals under The Assam Professions, Trades, Callings, and Employments Taxation Act, 1947.
The changes notified will come into effect immediately from April 2 , 2025 .
The revised tax rates replace Entry 1 in the Schedule of the Act, affecting salaried and wage-earning individuals based on their monthly income.
💰 Updated Professional Tax Slabs (Effective April 1, 2025)
| Monthly Salary/Wages (Rs.) | Monthly Tax Payable (Rs.) |
| Up to ₹15,000 | Nil |
| ₹15,001 or more but less than ₹25,000 | ₹180 per month |
| ₹25,000 and above | ₹208 per month |
This revision is part of Assam’s ongoing efforts to enhance revenue collection while maintaining equitable tax rates for lower income groups.
Salaried individuals and employers in Assam are advised to update their payroll systems accordingly to ensure compliance with the new taxation norms.
