Professional tax (urgent)

Professional is levied as per law enacted by status and definition of salary may differ from state to state. Generaly all component fixed in nature are taken for this purpose.

As per maharashtra PT Act salary" or "wage" includes pay or wages, dearness allowance and all other remunerations received by any person on regular basis, whether payable in cash or kind, and also includes perquisites and profits in lieu of salary, as defined in section 17 of the Income-tax Act, 1961, but does not include bonus in any form, and on any account or gratuity;

As per my understanding loans and advances are not taken for this purpose in any state.