<P> The professional tax is a slab - amount based on the gross income of the professional and salaried and as well as the other states as may be decided employee 's . It is deducted from salary of the employee every month . In case of a company , directors of a company , partnership 's , individual partners , self - employed professional or owner 's of any business undertaken in the state , it is to be submitted depending upon their gross turnover in the preceding year . In some cases , the payment of tax is fixed and is to be paid irrespective of turnover . For example in state of West Bengal , owner of a factory has to pay professional tax only if the preceding year turnover is greater than 5 lac rupees and in case of companies there is a mandatory payment of rupees 2,500 / - each year as professional tax irrespective of turnover . For west bengal professional tax slabs and rates on employee or otherwise click here . </P>
<P> The professional tax is a slab - amount based on the gross income of the professional and salaried and as well as the other states as may be decided employee 's . It is deducted from salary of the employee every month . In case of a company , directors of a company , partnership 's , individual partners , self - employed professional or owner 's of any business undertaken in the state , it is to be submitted depending upon their gross turnover in the preceding year . In some cases , the payment of tax is fixed and is to be paid irrespective of turnover . For example in state of West Bengal , owner of a factory has to pay professional tax only if the preceding year turnover is greater than 5 lac rupees and in case of companies there is a mandatory payment of rupees 2,500 / - each year as professional tax irrespective of turnover . For west bengal professional tax slabs and rates on employee or otherwise click here . </P>
professional tax payable on net salary or gross salary
professional tax payable on net salary or gross salary
gross
gross