Glossary
Professional Tax
A small monthly tax levied by states on persons earning a salary.
Definition
Professional tax is a state-level levy (capped at ₹2,500/year per person under Article 276). Maharashtra, Karnataka, West Bengal, Telangana, Andhra Pradesh, Tamil Nadu and others charge it; UP, Haryana, Delhi, Punjab and Rajasthan do not. Restaurant owners must register and deduct from staff salaries.
Tags
compliancetax