It is very simple.
There is no component business in the calculation of Professional Tax.
Whatever the total net salary earned by anyone during the six months is added up and, as per the salary range, Tax is recovered. The six-monthly period is April to Sep and Oct to March.
Suppose someone's six-monthly total net salary is Rs. 30,000, then he/she has to pay Rs. 75 as Professional Tax. In the same way, if someone's six-monthly total net salary is Rs. 76,000, then he/she has to pay Rs. 810. Even if it is Rs. 5,00,000, then also it is Rs. 810 only.
The first half should be paid on or before 15th Sep to the respective corporation area (ward) office where all other taxes like Property Tax (House Tax), water Tax, etc., are paid by the public. For the second half, it should be paid on or before 15th March. But normally, one or two weeks grace period is given unofficially. No issues. No fines or penalties. No company/No Employee is exempted from paying this Tax.
Of course, any employee whose total six-monthly net salary is below Rs. 21,000, then he/she is exempted. In addition, the company as a whole is treated as one huge net salary-earning employee, and for that, an additional Rs. 810 to be paid by the company as the company's share.
Then there is a Company Tax. That also to be paid. There is a slab for this company Tax. The minimum is Rs. 200, and the Maximum is Rs. 1000 for any big company. It is based on the paid-up capital of the company.
The rates are different from city to city, corporation to corporation for both the Professional Tax and for the company Tax. But the procedure is the same. No change at all. Kindly confirm the local rates from the office where other taxes like property tax, water tax, etc., are paid by the public.
For further clarification do write to me.
Regards, S. Kumarasubramanian