Profession tax

It will be taxable under the head IOS..

however, there is a case law on it,

Sudhir Kr Sharma v/s ITO in the jaipur bench  in may 1983..

Don't agree with the case law.

Sir, I am Asking about deductibility under the Pfofession Tax not under Income Tax....

There is no relation of employer and employee between the Employer and Trainee..

Therefore, No PT is to be deducted by Employer...

Professional Tax is State level tax but it related with Income Tax.

PT is deducted only for Salary not for STIPEND.

In Maharashtra 2500/- p.y. monthly 200/- & in 12 th month 300/- ( who get above Rs.10000/- as salary )