Is partnership firm liable for professional tax?

As per the profession tax rules ,Employer (corporates, partnership firms, sole proprietorship etc)  being a person carrying on trade/profession is required to pay professional tax on his trade/profession.

And it will be subject to the monetary threshold limit if any provided by respective State’s legislation.

It may be noted that professional tax is a deductible amount for the purpose of Income-tax Act, 1961 and can be deducted from taxable income.