PT-PAY-KL — Professional Tax Half-Yearly Payment (Kerala)
The half-year's tax, recovered from employees and paid over to the municipality or panchayat with the list of employees assessed, before the end of August and before the end of February.
- Due
- 31 Aug and 29 Feb
- Frequency
- Half-yearly
- If it lapses
- Prosecution and penalty under the Act (s.259, Kerala Municipality Act 1994) — ₹5,000
- Statutory reference
- S.254(2), Kerala Municipality Act 1994; s.205F, Kerala Panchayat Raj Act 1994
Where this date comes from
- The instrument
- S.254(2), Kerala Municipality Act 1994; s.205F, Kerala Panchayat Raj Act 1994
- The authority
- The relevant State government
Mallah Software Services Private Limited has not independently verified this against the gazette. The citation above is the instrument this date is taken from, and it is exact enough for a professional to check. Inside Lawzer a company secretary or chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes. A date nobody has checked says so.
Who has to file it
Every one of these has to hold before PT-PAY-KL binds an entity:
- professional tax registered
- levied in Kerala
- Usually owned by:
- Accountant
- Typical effort:
- 1 hour
Common questions
- When is PT-PAY-KL due?
- 31 Aug and 29 Feb. It falls due twice a year.
- Who has to file PT-PAY-KL?
- It applies to professional tax registered and levied in Kerala.
- What is the penalty for filing PT-PAY-KL late?
- Prosecution and penalty under the Act (s.259, Kerala Municipality Act 1994) — ₹5,000
Get told before PT-PAY-KL is due
We will email you a week before the next one, and before each one after that.
One email per occurrence of PT-PAY-KL, and nothing else — no newsletter, no other obligations, and your address is never sold or passed on. We send a link to confirm first, and nothing goes out until you follow it. Every message has a one-click link to stop. See the Privacy Policy.
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.