Difference between PTRC and PTEC Registration for Professional Tax in India

Key Difference: PTRC stands for Professional Tax Registration Certificate, and PTEC stands for Professional Tax Enrollment Certificate. A business usually requires both to conduct business. The process to register for the PTRC and PTEC is usually the same, but the processes differ as per state.

The PTRC and PTEC are two difference certificates that are commonly required by a business operating in India. PTRC stands for Professional Tax Registration Certificate, and PTEC stands for Professional Tax Enrollment Certificate. A business usually requires both to conduct business.

The function of a PTRC is to allow the employer to deduct and deposit professional tax to and from the salary of its employees. The PTEC, on the other hand, allows the company to pay the company’s and their director’s professional tax. Hence, a regular company required both, a PTRC and a PTEC, as by law it has to pay its own professional tax, as well as the professional tax for all its employees. However, in instances where a company does not have any payable employees, then they will only require a PTEC, and not a PTRC. This is especially the case for professional practitioners such as CAs, Doctors, Advocates, Architects, etc. They usually have their own registered practices, but may not have employees that meet the criteria for professional tax.

 The regulations regarding PTRC and PTEC differ as per state, as well as the process of registering for the certificates. However, the common process is that a form must be submitted online by uploading it electronically to the website. After submission, a confirmation must be downloaded and must be submitted along with other document proofs such as copy of PAN card, Proof of the Constitution of Business, Proof of the Residence of the Partners, Director & Proprietor, Proof of the Place of Business (Address Proof), Blank Cancelled Cheque, Shop and Establishment Certificate, as well as the PAN and PTEC Details of all the Partners or Directors and the details of the number of employees and their salary slabs. The process for registration is usually the same for both PTRC and PTEC, in fact they can be registered for on the same form and at the same time.

Comparison between PTRC and PTEC Registration for Professional Tax in India:

	PTRC Registration	PTEC Registration
Stands for	Professional Tax Registration Certificate	Professional Tax Enrollment Certificate
Required for	Professional Tax in India	Professional Tax in India
Description	A certificate obtained by an employer to deduct and deposit professional tax from employees’ salary.	A certificate obtained by an employer to pay their own professional tax, as well as by professional practitioners such as CAs, Doctors, Advocates, Architects, etc. to pay their own professional tax.
Purpose	To deduct and deposit professional tax from employees’ salary.	For professionals to pay their own professional tax
Process for registration	Differs as per state. However, commonly a form must be uploaded electronically on to the website for registration.
Common documents required for registration	Acknowledgement of Online submitted form along with the printout of the originally submitted form Self Attested Copy Of PAN Card Proof of the Constitution of Business Proof of the Residence of the Partners, Director & Proprietor Proof of the Place of Business (Address Proof) Blank Cancelled Cheque Shop and Establishment Certificate
Additional documents required for registration	PAN and PTEC Details of all the Partners or Directors	Details of the number of employees, as well as their salary slabs