P.tax deduction

If a H.O (Kolkata) processes salary payment for all its employees of branch or site office then such employer should deduct P.tax of employees at branch office or site office as per Kolkata rates or P.tax rates at Branch state.

The company is in view that the salary processing and payment is done by Kolkata hence the P.tax as per kolkata rate should be deducted ?

2) Is the answer will be same for Temporary site office or permanent branch office ?

Regards

Asif