Professional Tax Exemption

Dear sir,
In the link www.pt.kar.nic.in under user manual after clicking enrolled professionals this appears as below
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 exceeds 120 days.
iii. Certain categories of persons like person having single child, physically handicapped
person, combatant member of 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,
Thanks for sharing the information with link. It's added to my knowledge.
The exemptions listed are applicable in the State of Karnataka. I was not aware of the exemption on having single child and on having been in profession, trade or calling or in employment not more that 120 days.