India Payroll - PT and Welfare fund should be deducted from employees' salary as per their states' rules?

HEMANT VG
This query is from Payroll point of view.
Suppose, company's registered or corporate office is in Mumbai and company has its branches in various states in India. And the payroll of the company for all employees is run centrally from Mumbai.
In this scenario,
(I) Should the company deduct Professional tax and Labor Welfare Fund from employees' salary at flat rate as applicable in Maharashtra and one consolidated return for PT and welfare fund respectively should be filed or
(ii) PT and Welfare fund should be deducted from employees' salary as per their states' rules And be deposited with returns at concerned states of employees as applicable.
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