Professional tax on Internship stipend

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A K SARMA (Querist)
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16 December 2022 My Daughter (B.Tech Final Year) is an intern in a LLP. The LLP is deducting Professional Tax @Rs.200 from the monthly Stipend. Pl. clarify, whether PT is applicable on Stipned? They don't issue form 16 then how to claim the prof. tax paid.

pl. advise.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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16 December 2022 Article 276 of the Constitution of India provides that “there shall be levied and collected a tax on professions, trades, callings and employments, in accordance with the provisions of this Act.
The tax is based on the income of the profession, trade, or employment. Employers, freelancers, professionals, etc. are liable for paying this tax if their income exceeds a certain threshold, if any. All of them do not have Form 16, but pay Profession tax on any short of earning, which can include stipend.....