Is Professional Tax Deduction Justified for a One-Time Salary Increase in July 2014?

If the salary of a person is Rs 4000 and they received an increment from April 2014, according to the hike, they got an incremented amount of Rs 500. So, w.e.f April 14, their salary will be Rs 4500. This increment was done in the month of July 14, so their salary difference is Rs 1500 (for April, May & June). In the month of July 14, they received their regular incremented salary of Rs 4500 plus the difference of Rs 1500, making the total gross salary Rs 6000. As per professional tax rules, since the gross salary is more than Rs 5000, is that person liable to have PT deducted for July 14? Because their salary exceeds the amount of Rs 5000 in July 14 only, and from August 14, it will be Rs 4500/-. So, is the deduction of PT for July 14 correct?

Hi Aditya, thanks for the comment. I wanted to know if that particular salary amount is eligible for PT deduction or not. Also, please note that this is just an example. Since July 2014, the tax slab has changed from 5001 (175) to 7501 (175).