Professional Tax
What is Professional Tax ?
The Professional Tax is the Direct Tax levied by the State Government and the slab rates vary depending on the State where you are employed. The tax is calculated based on Slab Rates and the salary earned for the month/quarter/ half-year/year. The Professionals earning income from their practices such as Lawyers, Doctors, Chartered Accountants etc. are requried to pay Professional Tax. In case of salaried employees Professional Tax is deducted from Gross Salary by Employer and the same is remitted to the State Government. The maximum limit of which you can be charged is Rs. 2500.
| States where Professional Tax is Applicable | ||||||
|---|---|---|---|---|---|---|
| Andhra Pradesh | Assam | Bihar | Gujarat | Jharkhand | Karnataka | Kerala |
| Madhya Pradesh | Maharashtra | Manipur | Meghalaya | Mizoram | Nagaland | Odisha |
| Puducherry | Punjab | Sikkim | Tamil Nadu | Telangana | Tripura | West Bengal |
| States where Professional Tax is Not Applicable | ||||
|---|---|---|---|---|
| Andaman and Nicobar Islands | Arunachal Pradesh | Chandigarh | Chhattisgarh | Dadra and Nagar Haveli |
| Daman and Diu | Delhi | Goa | Haryana | Himachal Pradesh |
| Jammu and Kashmir | Ladakh | Lakshadweep | Rajasthan | Uttar Pradesh |
| Uttarakhand | ||||