What it means
Article 276 lets states tax professions, trades and employment, up to ₹2,500 per person a year. Each state that levies it sets its own monthly slabs, due dates and registration rules; some states, such as Delhi, do not levy it at all. The employer deducts it from salary and pays the state, and often needs a separate registration as an employer and as a business.
Example
Ravi Kumar works in Pune, Maharashtra, and earns ₹40,000 a month.
| Month | PT deducted |
|---|---|
| April to January, and March | ₹200 a month (₹2,200 for 11 months) |
| February | ₹300 |
| Year | ₹2,500 |
In Bengaluru the same salary also comes to ₹2,500 (₹200 a month, ₹300 in February, under Karnataka Act 33 of 2025). Chennai and Hyderabad follow their own slab tables, and in Delhi nothing is deducted. Slabs change, so check the state’s current notification before each year.
Common mistakes
- Using the head office state’s slabs for staff in a branch elsewhere.
- Missing the February top-up in states that use one.
- Deducting PT but not registering as an employer with the state.
In MyRecords
Payroll carries professional tax slabs for 20 states and Puducherry, with the source of each table shown, and checks each person’s deduction against the slab of the state on their record. Due dates for most of these states are on the Home calendar. Odisha repealed the tax from April 2026, and Meghalaya has no slab table yet. Slabs marked “verify” wait for a CA’s check.