<Li> Notwithstanding until provisions to the contrary is made by Parliament by law, and any law so made by Parliament may be made either generally or in relation to any specified States, municipalities, boards or authorities </Li> <Li> The power of the Legislature of a State to make laws as aforesaid with respect to taxes on professions, trades, callings and employments shall not be construed as limiting in any way the power of Parliament to make laws with respect to taxes on income accruing from or arising out of professions, trades, callings and employments </Li> <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> Slab for professional tax varies across different states in India . Click here for the different slab rates . </P>

Professional tax payable on net salary or gross salary