Professional tax is a state-level tax in India for individuals earning through professions, trades, or employment. Each state has its rates and rules. It's mandatory for both salaried and self-employed professionals to pay. Employers deduct it from salaries and remit it to the state government. Exemptions exist for specific groups. Non-compliance can lead to penalties. Revenue is used for public services and welfare. Stay informed about your state's regulations to comply and avoid penalties. Visit the official tax department website or consult a tax professional for details.