A state-level tax levied on income earned by salaried employees and professionals; employers must register and deduct/deposit this tax on behalf of employees.
Employers and self-employed professionals operating in states where professional tax is applicable.
State Commercial Tax Department (state-specific Professional Tax Acts)
PAN of business/employer; certificate of incorporation/partnership deed; address proof; list of employees with salary details; bank account proof.
No, only in states/UTs that have notified professional tax legislation.
Both employers (deducting from employee salary) and self-employed professionals.