Description

• Article 276 of the Constitution of India states that ‘A certain amount shall be levied and collected as tax on professions, trades, callings and employments in accordance with the provision of this act. Every Indian resident involved in a profession, trade, calling or engagement is liable to pay professional tax to the state government of the state that they reside in.’ The profession tax collected in India by the government is one of the main sources of revenue for the state government. • Professional tax in India is only levied in few states including Karnataka, Kerala, Assam, Madhya Pradesh, Tamil Nadu, West Bengal, Gujarat, etc.