The Government of West Bengal on September 16, 2026, notified the amendments in the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
The following has been stated: -
•The Finance Department of West Bengal has issued Notification No. 1607-F.T., substituting the existing Schedule of the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 with a revised structure divided into Parts A, B, and C.
•Part A outlines tiered monthly tax rates for salaried employees based on income and sets annual slabs for other professionals and businesses, while Part B grants complete tax exemptions to specific groups like physically handicapped individuals and defense or border security personnel.
•Part C prescribes a flat annual tax rate of ₹2,500 for designated high-value, licensed, or specialized entities, including cloud computing professionals, consultants, and air-conditioned commercial establishments, regardless of their gross turnover.
•The revised rates for salaried employees (Part A, Sl. No. 1) and exemptions (Part B) take effect on October 01, 2026, whereas the remaining provisions become effective starting Financial Year 2027–28 (April 01, 2027).
The detailed notification is given in the document below.
[Notification No.: 1607-F.T.]
