Salary Payments and Tax Deductions: How to Handle PF and PT for Late Payments?

Please advise. If an employee's salary for the last three months of the previous year (November to February) is paid in April 2012, should we deduct the Provident Fund (PF) tax for those three months in April 2012? Additionally, should we pay a total Professional Tax (PT) of Rs. 3600? What is the payment limit?

Yes, you are entitled to the whole PTax amount retroactively. Please let me know in which state you are working because the PT slab varies from state to state, and it will be deducted according to the applicable slab.

Thank you!