

Profession tax is the tax levied and collected by the state governments in India. It is a direct tax. A person earning an income from salary or anyone practicing a profession such as chartered accountant, company secretary, lawyer, doctor etc. are required to pay this professional tax.
The rate of profession tax varies from one state to another.
Applicability
-
Profession tax is applicable on the following classes of persons:
-
An Individual
-
A Hindu Undivided Family (HUF)
-
A Company/Firm/Co-operative Society/Association of persons or a body of individuals, whether incorporated or not.
​
​
The following category individuals are exempted from professional tax payment in Tamil Nadu
-
Individuals exceeding 65 years or age
-
Women working exclusively under the Director of Small Savings or Mahila Pradhan Kshetriya Bachat Yojana
-
Textile industry badli workers
-
Military personnel of the forces as per the Navy Act 1957, the Airforce Act 1950, and the Army Act 1950.
-
Parents or guardians of disabled children
-
Individuals having permanent disability
-
Reservists working for the members of the auxiliary forces or state