Profession Tax is the tax collected by Local Self Governments (Corporations, Municipalities, and Panchayats), which is calculated based on one's income from their profession (simply put, job or business) and is calculated half-yearly. One person is liable to pay Profession Tax if they earn any income, whether salary or business income, for at least 60 days in a half-year in a particular area. The maximum amount that can be levied as Profession Tax in a half-year is Rs. 1,250, even if the individual or the business establishment has multiple businesses or income from any source in India. This tax can be paid in any jurisdiction where the individual has business or salary income. The due date for the first half-year is 31st August, and for the second half, it is 28th/29th February. This tax can be paid without penalty up to 30th September and 31st March every year.