How Should Professional Tax Be Adjusted After Revoking an Employee's Suspension?

Employee X has been suspended for some reason in the month of January. For that month, X received 15 days' salary (Rs. 7500). In this case, his full salary is Rs. 15000, and the Professional Tax (PT) is Rs. 200.

Due to the suspension, the PT deduction is Rs. 175 as per the applicable rules. In the month of February, his suspension is revoked, and the company has to pay him the remaining salary for January.

Now, the salary to be paid for February (full month) and January (half month) - PT Rs. 200 as per the applicable rule.

The question here is, my client is asking to deduct the balance PT amount for the January month and it should be paid to the government.

Please validate the above and suggest.

Thanks in advance

The PT is for half-yearly periods (April to September and October to March) based on the gross earnings. January and February fall within the same half-year period, so PT has to be remitted.

Thank you.

PT is calculated based on the total earnings of the particular month. There is no longer a need to deduct PT from the previous month.