Any tax, whether Income tax or profession tax, is calculated on the earnings of the employee. Therefore, if an employee had been paid something less than what is his actual pay due to absence from work without leave or simply loss of pay, the same has to be added up to arrive at his earnings/ salary for the purpose of tax calculation. As such salary after deduction of Loss of pay should be the base for PT calculation. And in case the employee has been on leave without pay and has worked for less than 60 days in the half year, naturally, he is not expected to pay any profession tax.
Regards,
Madhu.T.K