You have not mentioned which state you are questioning about.
Almost all the states in India including Gujarat, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Orissa, Assam, Tamil Nadu and Tripura to name a few levy professional tax, apart from Delhi.
Although the Municipal Corporation of Delhi tried to impose professional tax on individuals earning income in Delhi from various sources, the proposal was rejected by the Standing committee of Municipal Corporation of Delhi. So, the working professionals in Delhi don't have to pay any professional tax.
No professional tax slab rates are applicable for Delhi.
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Read the Bare Act reg.LWF administration in Delhi in the following link:
Delhi Labour Welfare Board
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