Exemption for Ex-Servicemen in Kerala
There seems to be no exemption available to ex-servicemen in Kerala. As long as they are employed or professionally engaged, they earn a salary, income, or revenue, and thus, there is no need for exemption or different treatment. It is important to note that it is not their pension income that is subject to professional tax, but the revenue or salary income they receive from business, profession, or employment that is subject to the payment of professional tax.
In many other states, there are exemptions available to ex-servicemen, persons with disabilities, and parents of differently-abled children.