Understanding Professional Tax Exemptions: Can Having a Single Child Qualify You?

Dear sir, In the link www.pt.kar.nic.in under the user manual, after clicking on "Enrolled Professionals," the following information appears:

1.1 Exemptions

i. No tax is payable by a person who has attained the age of 65 years.

ii. No tax is payable in respect of any year if the period during which he exercises such profession, trade, or calling or is employed does not exceed 120 days.

iii. Certain categories of persons like a person having a single child, a physically handicapped person, a combatant member of the armed forces, etc., are also exempted by virtue of notification issued by the Government subject to terms and conditions laid down in the relevant notifications.

Does this mean a person having a single child need not pay? Can he avail exemption?

Dear Dssudarshan,

Thank you for sharing the information along with the link. It's added to my knowledge. The exemptions listed are applicable in the State of Karnataka. I was not aware of the exemption for having a single child and for being in a profession, trade, or employment for not more than 120 days.