Profession tax (PT) is levied by state legislature Ex., in Karnataka PT is levied under (the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976). Every Person who is engaged in profession, Carrying any trade with his professional Knowledge or He has been appointed as mentioned in schedule to the Act.
If any person having the salary of more than Rs. 10000/- should pay professional tax. The Employer is responsible to deduct PT from his salary and pay the amount state government within 20 days from the end of the month if PT payable is less than 5000 per month then the employer may opt to pay Professional Tax on quarterly basis.
All the employers should get certificate of registration from profession tax officer of applicable jurisdiction