Incometax refund ledger and group

As per second query , professional Tax will be
deducted from salary. so pass entry

Salary A/c Dr
To Salary payable A/c Cr
To Professional Tax A/c Cr
( Being salary payable after deducting professional Tax)

So professional Tax will be under Duties and Taxes, Liability side , Balance sheet .

When you pay professional Tax in Govt Account pass entry

Professional Tax A/c Dr
To Bank A/c Cr
( payment of professional Tax in Govt Account)

My question is  profesdional tax  comes under which group in tally??

Professional Tax will be under Duties and Taxes ( Other) Liability  side  Balance sheet , I have already written above .

Professional Tax deducted from employees salary, is Liability of the Company to pay in to Govt Account , therefore  Under Duties and  Taxes .