12 January 2012
In India, the professional tax is imposed at the state level. However, not all the states impose this tax, the following states impose this levy in India – Karnataka, West Bengal, Andhra Pradesh, Maharashtra, Tamilnadu, Gujarat, and Madhya Pradesh. Business owners, working individuals, merchants and people carrying out various occupations comes under the purview of this tax.
The Central Government has imposed service tax in terms of residuary entry no. 97 in the Union list in accordance with provisions contained in Article 265 of the Constitution.
on the otherhand :
Professional Tax is tax imposed on the salaried people working govt.or nongovt offices. professionalTax deducted from the salary is payable to the State Govt where the employees office / company situated. But not all the state govt imposed professional Tax. in some states there is no p/tax. There are various slabs of p/tax according to the pay range.