Who Deducts Professional Tax When a Contractor Lacks a PTRC? Seeking Legal Insights

I have questions regarding a scenario where Company A appoints Company B for call center services. In this situation, employees from Company B would be working at Company A's premises making calls. My query is, who is responsible for deducting PT (Professional Tax) from the employees' salaries if Company B does not have a PTRC (Professional Tax Registration Certificate) number? I am seeking assistance in understanding the legal interpretation of the relevant provisions in this case.

Principal Employer's Liabilities for Contract Employees

The principal employer will have liabilities for any legal dues related to contract employees that are unpaid by the contractor. Therefore, the principal employer needs to ensure the contractor's eligibility in terms of statutory registration and compliance on a month-to-month basis by conducting compliance audits. If the contractor fails to comply, then the principal employer is liable for compliance as per the Contract Labour Regulation and Abolition Act (CLRA).