It is a Indirect tax levied and collected by the state governments in India.The professional tax is collected from various professionals as listed in the schedule of the Act. it is collected from salaried employees as well as from professionals. It is deducted from the salary of the employee every month. In case of a company, directors of a company, partnerships, individual partners, self-employed professionals or owners of any business undertaken in the state, the liability of the tax depends upon their gross turnover in the preceding year.