Profession Tax is a direct tax levied by the state government or union territory. Tax which will be levied in the income earned by the person in means of practicing any profession, employment or trade. In reference with provisions mentioned in Article 276 (2) of the Indian Constitution, the right to levy and collect professional tax is bestowed on the State Governments. Not all the states in India levy professional tax.
Professional Taxes are different from income tax but it can be deducted from income tax. It will be applicable to the people who are involved in the professions like doctor, lawyer, engineer, governmental or non- governmental employee individual, company, firm, co- operative society, hindu undivided family, association of person or body corporate.