15 April 2008
.PROFESSION TAX IS A STATE SUBJECT AND STATE LAW. EACH STATE HAS PROFESSION TAX UNDER COMMERCIAL TAXES DEPT,FOR ENFORCING LEVY AND COLLECTION OF TAX ON PROFESSION,TRADE,CALLING OR EMPLOYMENT . THE RESPECTIVE STATES DO EXEMPT SELF EMLPLOYED LIKE TAILORS AND ALSO EXEMPT TOTALLY CRIPPLED PERSONS FROM PROFESSION TAX LIABILITY. FOR EXAMPLE SECTION 31 OF A.P.PROFESSION TAX ACT UNDER G.O.M.S. NO 95 DT 02-07-1990 EXEMPTS SELF EMPLOYED AND CRIPPLED PERSONS FROM PROFESSION TAX. R.V.RAO
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