Is professional tax mandatory?

Yes, Professional Tax or PT is mandatory. 

Professional tax is a state-level tax imposed on individuals who earn income through professions, trades, callings, or employment.

The following are the consequences if an individual fails to pay PT:

1. Fails to get registration: In the absence of registration, penalties apply throughout the period of being unregistered.
2. Fails to deposit to the government/ late deposition: Not depositing or delaying the deposition results in penalties for the duration of non-compliance.
3. Non-Deposition of amount: Non-payment may trigger officials to recover the outstanding amount, including penalties and interest, from the defaulter's assets. In serious cases, bank account attachment and potential prosecution may occur.