Professional Tax (PT) is a state-level tax levied on income earned by individuals — including salaried employees, professionals, and business owners.
Employers must register and deduct professional tax from salaries and deposit it with the respective State Government.
The tax is governed by the Professional Tax Acts of individual states (like Maharashtra, Karnataka, Tamil Nadu, etc.).
Who Needs Professional Tax Registration
Employers with salaried employees
Self-employed professionals (CA, doctor, consultant, etc.)
Freelancers or business owners (depending on state rules)