Professional Tax is the tax that is collected by the various State Governments of India. It is based on the salaried individuals working in Government or Non-Government entities that are mandatory to pay this professional tax.
Professional Tax is enforced at the state level in India. Different states have different rates and methods and collections. It is not enforced in all states. The states which inflict Professional Tax are Andhra Pradesh, Chhattisgarh, Assam, West Bengal, Sikkim and many more. This tax is deducted by the salary of all the employees by the employers and the same is deposited with the State Government.