Professional tax is a tax on all kinds of professions, trades, and employment and levied based on the income of such profession, trade and employment. Article 276, Clause 2 of the Indian Constitution covers the provision concerning professional tax in the country. Professional tax is imposed by state governments on the individuals who are employed in governmental, private and non-governmental organizations. Professional tax being levied by the State Government is different in different states. Every state has its own laws and regulations to govern professional tax of that particular state. However, all the states do follow slab system based on the income to levy professional tax. Employers, whose workforces earn a salary scaling to INR 10,000 or above must remit professional taxes on behalf of the employees; the contribution towards the same is stipulated to be Rs. 200 per month. Businesses holding an enrollment certificate are required to remit their taxes at the stipulated rates before the 30 th of April every year. Also, all employers must file an annual return within 60 days of the expiry of the given year. The return must comprise of the salaries/wages remitted to the employees and the tax deducted during the previous year. Professional tax rates are subject to revisions every financial year.