Professional Tax is a type of tax charged by the numbers of the State Governments of India on paid individuals working in government or non-government units, or in the performance of any profession, including CAs, Lawyers, Doctors, etc. or execute some form of business, are requisite to pay this professional tax.
Professional tax is obligatory at the state level in India. Various states have different rates and procedures of collection. It is not obligatory in all states. The states which enforce professional tax are Andhra Pradesh, Assam, Chhattisgarh, Gujarat, Karnataka, Kerala, Maharashtra, Madhya Pradesh, Meghalaya, Odisha, Sikkim, Tamil Nadu, Telangana, Tripura, and West Bengal. Professional Tax is withheld from the salary of the salaried employees by the employers and alike is deposited with the State Government.