Professional Tax Act

Applicability

It is a tax on all kinds of professions, trades, and employment and levied based on the income of such profession, trade and employment. It is levied on employees, a person carrying on business including freelancers, professionals, etc., subject to income exceeding the monetary threshold if any.

Eligibility

The employees are liable to deduct the professional tax from their salary on the bases of predetermined slabs by government and on the basis of the salary or monthly income levels.