Professional Tax is State matter and is levied in respect of any profession,
trade, calling, and employment undertaken in the State. The set of
professional tax slabs in India are different for all the 28 states in India
and some of the states have formulated different professional tax slabs for
men, women, and the senior citizens of the respective states. In this Article
we discuss the Karnataka Tax on Professions, Trades, Callings and
Employments Act, 1976 (herein after referred to as the Act).
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