Article 276 of the Indian constitution says that there shall be levied and collected a tax on professions, trades, callings and employments.
It is levied and collected by state government from those who are earning in the name of employment, trade and professions.
It is allowed as income tax deduction too.
Tax amounts are based on the income slabs set by various state governments.
|Telangana and Andhra Pradesh|
|Monthly Salary||Professional tax levied ( P.M)|
|Up to 15000||Nill|
|15000 to 20000||150|
|20001 or above||200|