PT is a tax which is levied by the State on the Income earned by the way of profession, trade, calling or employment. This tax is levied based on slab rates depending on the Income of individual. This tax is just like Income Tax except for the fact that Income tax is collected by Central Govt and Professional tax is collected by the State Government. Any amount paid as Professional Tax is allowed as a deduction.

As the states have been empowered to levy and collect this Tax, different states Professional Tax as per different Slab Rates. Slab rates for different states can be seen in this Source.