Your employer withholds professional tax, a type of direct tax, from your gross salary. Since the state government imposes this tax, the amount you pay will depend on the state in which you reside. You can only be charged up to a total of Rs. 2500. The slabs are used to calculate the tax. The salary slab rates used to calculate professional tax can vary by state. Several states, including Gujarat, Maharashtra, and Andhra Pradesh, are subject to this tax.
States have different professional slab rates. West Bengal, Maharashtra, Gujarat, Andhra Pradesh, Kerala, Tamil Nadu, Karnataka, Bihar, Assam, Madhya Pradesh, and other states in India currently apply a professional tax.