Professional tax

Suppose the salary of an employee is Rs. 15,000/-

Professional Tax is Rs. 200/-

the Entry will be

Salary A/c Dr ( Indirect Exps)  15,000/-

       To Professional Tax Payable A/c ( Current Liabilities ) 200/-

        To Bank A/c                                     ( Current Asset)    14,800/-

When the Profe. Tax is Paid to Govt.

Prof. Tax Payable A/c Dr  200

          To Bank/Cash A/c  200

PT @ 200 was getting cut from my salary every month.  Now co. has issued me FORM 16.

Should I collect the bank name from the Co.?

Thanks

Ohhh I m sorry my earlier reply was accounting from the company point of view. In this case you have to open a Professional Tax A/c in the group of Indirect Expense.

Or

You May Credit the Net Salary Received by you in your Bank Account.