It is a tax levied by state governments in India on individuals earning an income through salary, profession, or employment. It is a direct tax deducted from the salary or professional earnings of individuals and is used by states as a revenue source.
It is imposed under the State Laws, The maximum amount of professional tax that can be charged annually is capped by the central government at ₹2,500 per year.
Professional tax is not applicable uniformly across all Indian states; it is levied only in certain states. Some of the states where professional tax is applicable include:
