Professional Tax Name Change in West Bengal
In West Bengal, doctors, lawyers, shop owners, contractors and other self-employed people hold a Certificate of Enrolment (EC) for professional tax, and employers hold a Certificate of Registration (RC) to deduct it from salaries. When the holder's name or the business name changes, the certificate should be amended. The West Bengal professional tax rules give two forms for this: Form I for an RC and Form II for an EC. Salaried employees do not need either; their employer handles it. This page explains who needs to do what.
Get Call and Name Change Format
West Bengal Professional Tax Name Change (Quick Answer)
If you hold a professional tax Enrolment Certificate as a self-employed person or business, apply to amend it under Rule 6 using Form II, with the certificate and the reason for the change. An employer amends its Registration Certificate under Rule 5 using Form I. Both are handled through the West Bengal professional tax portal. A salaried employee does nothing here; tell your employer, who updates payroll. Fix PAN first so the names match.
| You are | What to do |
|---|---|
| Salaried employee | Tell your employer; nothing to file |
| Self-employed professional or trader | Amend the Enrolment Certificate (Form II) |
| Employer | Amend the Registration Certificate (Form I) |
| Business moved to a new place | Notice within 30 days |
| Enrolled person has died | Certificate is cancelled; heirs act as needed |
Professional Tax in West Bengal: Enrolment Certificate (EC) and Registration Certificate (RC)
Professional tax in West Bengal comes from the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. It is a small yearly tax on people earning from a profession, trade, calling or employment.
There are two certificates. A Certificate of Enrolment (EC) is held by a person or business paying their own professional tax. A Certificate of Registration (RC) is held by an employer who deducts the tax from employees' salaries and pays it.
The name on each certificate should match the holder's PAN and other tax records.
The Directorate of Commercial Taxes runs professional tax, through the West Bengal professional tax portal.
Salaried Employees: No Professional Tax Name Change to File, Tell Your Employer
If you are a salaried employee, you do not hold an EC for your salary. Your employer deducts professional tax and pays it under its RC.
After a name change, tell your employer's HR with your new PAN and Aadhaar, so payroll and Form 16 carry the new name. Government employees also update their service book; see name change for state government employees.
So most people searching this do not need to file anything with the professional tax office.
Change Name on a Professional Tax Enrolment Certificate: Form II Under Rule 6
Rule 6 of the professional tax rules covers amendment of a certificate of enrolment, using Form II. The prescribed authority may ask for more information before amending.
This applies to a doctor, lawyer, chartered accountant, shop owner or other self-employed person whose own name changed, or to a firm or company enrolled for its own tax whose name changed.
Apply through the professional tax portal with the old certificate and proof. Keep the acknowledgement and download the amended certificate.
Change Name on an Employer's Registration Certificate: Form I Under Rule 5
Rule 5 covers amendment of a certificate of registration for employers, using Form I. The holder submits the application with the certificate and the reason, and the authority amends it if satisfied.
A company or firm that changes its name should amend its RC along with its EC, after the Registrar of Companies or partnership deed change; see partnership firm name change.
Then update GST and other registrations; see name change in Udyam and GST.
PAN First: Proof Needed for a Professional Tax Name Change
Professional tax records carry your PAN. Correct PAN first, so the names match; see PAN card name change.
For a person, attach the new PAN and proof of the change: marriage certificate, gazette or an affidavit for a spelling fix; see one and the same person affidavit. For a company, the fresh certificate of incorporation.
Professionals registered with a council should update that too; see professional council name change.
Business Moved: 30-Day Notice Under Rule 18
Rule 18 says that when an enrolled or registered person shifts their place of work, they must give notice to the prescribed authority within thirty days.
If a name change and a move happen together, report both.
Update the trade licence for the new premises too; see trade licence name change.
Professional Tax After the Enrolled Person Dies: Cancellation Under Rule 7
Rule 7 says a certificate of enrolment is cancelled once the authority is satisfied that the enrolled person has died.
If a son or daughter continues the shop or practice, they enrol in their own name. Heirs should clear any dues of the deceased.
The heir's name on PAN and the trade licence should match the new enrolment.
Mistakes With Professional Tax Name Changes
Salaried staff filing an EC
Employers handle salary tax.
Amending before PAN
Fix PAN first.
Changing EC but not RC
Employers often hold both.
Ignoring a move
Notice within 30 days.
Heir using a dead person's EC
Enrol in your own name.
Paying an agent for a simple form
The portal is online.
How to Change the Name on a Professional Tax Certificate, in Order
Check if you hold an EC or RC
Employees usually hold neither.
Correct PAN
In the new name.
Gather proof
Marriage, gazette, affidavit or company certificate.
Apply on the portal
Form II for EC, Form I for RC.
Answer any query
From the prescribed authority.
Download the amended certificate
Keep it with your records.
Professional Tax Name Change: Frequently Asked Questions
Do salaried employees need to change their name in professional tax?
No. Tell your employer, who updates payroll.
How does a self-employed person change the name on the enrolment certificate?
Apply under Rule 6 using Form II, with the certificate and proof.
How does an employer change the name on its registration certificate?
Apply under Rule 5 using Form I.
Which law governs professional tax in West Bengal?
The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
Who runs professional tax in West Bengal?
The Directorate of Commercial Taxes, through its professional tax portal.
Do I need to correct PAN first?
Yes, so the names match.
What if my business moves?
Give notice within 30 days under Rule 18.
What happens after the enrolled person dies?
The certificate is cancelled; an heir who continues enrols in their own name.
Do I need a gazette?
Not always. A marriage certificate or affidavit often works.
Is there a fee to amend?
The rules we read do not state one; check the portal.
Do doctors and lawyers need to update their council too?
Yes, professional councils keep separate records.
Does a company name change need an RC amendment?
Yes, after the Registrar of Companies change.
Sources for West Bengal Professional Tax
WB Professional Tax Rules
comtax.wb.gov.in: Rules 5, 6, 7 and 18.
West Bengal Professional Tax Portal
wbprofessiontax.gov.in: online services.
West Bengal Professional Tax Overview
corpbiz.io: Act and basics.
Get Call and Name Change Format
Professional Tax Name Change: Affidavit or Gazette Only If Needed
If you are salaried, just tell your employer. If you hold an EC and your own name changed, send us how it reads on PAN and the certificate, and we will prepare the affidavit or gazette you need. Monday to Saturday, across West Bengal.