Professional tax deducted but not remitted

First of All 'Professional Tax' is A State Government Tax and Is A Revnue for State Government.

Each State has Its Own Professional Tax Rates and As well 'Penalty and Interest Rates/ Procedures are ''Slightly'' Different from State To State. Hence it Depends on In which State the 'Establishment' is Located.

You need to Check respective 'State Government'  'Commercial Taxes' website for the 'Penalty' of non Remittance of PT Deducted.

With respect to Incoem Tax Act, The Professional Tax Deducted but Not Paid Has No Relvance ,, Because IT Act is Silent about this.. However if the Employer Deducts from the Employees towards 'Social Welfare Programmes' Like PF, ESI and if Not Remitted to The Goverment means then they will be Considered as 'Income' under Section 2(24)(X) Read with Section 36(V|)(a).

You Can Refer Section 2(24)(X) On this Link: https://www.exploreincometax.com/Indian-Income-tax-Act-1961/Section-2-24

You Can Refer Section Analysis of Section 36 on this Link: https://www.exploreincometax.com/Indian-Income-tax-Act-1961/Section-36