Board Resolution Format for Professional Tax Registration

Taxes on professions, trades, callings and employments are levied as per the rights given to the States under Article 276 of the Constitution of India.

Professional tax is paid monthly. It is a tax on the income of any person who is either salaried employee or anyone practicing a profession viz. advocates, company secretaries, doctors, architects,  tax consultants, etc.

Different states have different laws on professional tax i.e. rates and methods of collection. In India, not all states impose professional tax. Some of the States have made available online mode of payment of professional tax.

A company will have to register for professional tax with the appropriate authority of the State Govt.  in order to be able to pay professional tax for its employees.

The Board of Directors of the Company can authorise any official in their meeting to do the needful in this regard.

SAMPLE

#. Authorisation to Apply for Registration for Professional Tax

“RESOLVED THAT the company do apply for the professional tax registration in the name of company, i.e. ................. Limited, with appropriate authorities under ............................... Act, yyyy as applicable in the State of .......................

FURTHER RESOLVED THAT (Name of the Director/ Employee), (Designation) be and is hereby authorised to apply on behalf of the company for the professional tax registration in the name of the company having its registered office at ..........................................

FURTHER RESOLVED THAT (Name of the Director/ Employee), (Designation) be and is hereby authorised to sign and submit applications, letters, papers and any other documents as may be required to be filed in connection with the application for professional tax registration of the company and to liaise and appear before the appropriate authorities as and when required.

FURTHER RESOLVED THAT (Name of the Director/ Employee), (Designation) be and is hereby authorised to do all such acts, deeds, things and matters, as may be necessary or incidental in this regard.

FURTHER RESOLVED THAT (Name of the Director/ Employee), (Designation) be and is hereby authorised to sign and forward a certified true copy of the foregoing resolution to the appropriate authorities as may be necessary in this regard.”