Professional Tax will be deducted on employee monthly earned gross salary....
If employee gross salary was 50000:
Eg 1: May'19 full present then PT will be 200/-
Eg 2: June'19 employee had loss of pay earned only gross salary 14000, there will be no Ptax for him for that particular month.
So, Ptax will be deductible according to the monthly earned salary by the employee not on fixed salary.
Hope this helps.
4th July 2019 From India, Jabalpur
Professional Tax slabs vary from State to state,
As per Ap and Telangana:
0 - 15000 : Nill
150001 - 20000 : 150rs
20001 and above 200.
Monthly return deadline is 10th of every following month.( For June month salary we have to pay by 10th of July)
Hope it helps.
5th July 2019 From India, Jabalpur