This tax is for the individual who earns money through his/ her profession. Professional individuals are fully liable to pay some amount to the government. Such a type of tax does not depend on the occupation an individual carries. Such kinds of deductions are usually in the form of house rent allowance and conveyance tax. The maximum amount of professional tax is INR 2500 per year and varies from one state to another. The reason behind these variations is that they get implemented by the state government. There are various states which do not charge any kind of professional tax. The eligible professional can pay their tax in 12 equal installments in a year.
