Profession Tax is a state-level tax that is applicable to salaried & professionals, including of chartered accountants, lawyers and doctors.
Following states impose this tax:
Karnataka, West Bengal, Andhra Pradesh, Maharashtra, Tamil Nadu, Gujarat, Assam, Chhattisgarh, Kerala, Meghalaya, Orissa, Tripura and Madhya Pradesh.
Registration is mandatory within 30 days of employing staff in a business or, in the case of professionals, 30 days from the start of the practice. This tax needs to be deducted from the salary or wages paid.
professional tax returns to be filed half yearly once by the company and professional/salaried as per law enforced by the state.