Annual Professional Tax in Gujarat for the year 2017-18

Hello Fraternity,
We have tax slab as follows in Gujarat:
For salary up to Rs.5,999 Nil
Rs.6,000 to Rs.8,999 Rs.80
Rs.9,000 to Rs.11,999 Rs.150
Rs.12,000 and above Rs.200
But if we calculate annually there will be 300 Rs. in month of February. I understand on the basis for financial year, February is the last month when we get last salary for the year.
Now my question is why 2500/- (11*200 + 300*1) professional tax is levied?
Could anyone please describe about this 300 Rs Professional Tax in last month?
Thank you in advance.

Hello Stanzy,
The 2500 PT slabs you've mentioned is I think applicable in Maharashtra only and not in gujarat. In Gujarat maximum PT slab is 200 Rs. monthly and not 300 in any case. However, in Maharashtra there is 2500 yearly PT slab, so as mentioned by you employer do deduct 300 Rs. February.
Regards,
Manish

Gujarat has a PT slab of 2400/- and not 2500/- so, there is no 300/- deduction in February.