In this section, we will discuss in detail the states that collect professional tax, including the slab rates and the last day to pay the tax in each state.

Tax Deduction Period: Monthly

Deadline For Remitting Tax

Exemption: Females earning a salary of up to Rs. 10,000 are exempt from professional tax.

For employees earning above Rs. 10,001, a professional tax of Rs. 200 will be deducted for the first 11 months, and Rs. 300 for the last month. Businesses that are enrolled before the start of the year or by the 31st of May must pay the tax for that year by the 30th of June. Businesses enrolled after the 31st of May must make their payment within 30 days of enrollment. Late payments will incur a penalty of 10% of the total due amount.