Professional tax is levied and collected by Municipal Corporations of a specific state and most of the Indian states impose this duty. The professional tax is a source of income for the State Government which causes them in implementing plans for government assistance and improvement of the region. It is likewise payable by individuals of staff utilized in privately owned businesses. It is required to make professional tax. The pace of professional tax charged is predicated on the Income Slabs set by the various State Governments. The tax amount of professional tax paid during the year is permitted as Deduction under the Income Tax Act.