Professional tax deduction

Puja das (Chartered Accountant) (34 Points)

21 September 2011  
Hi friends need your help.
A person is an insurance agent. He gets commission income per month exceeding 1 lakh.Is he liable to deduct P.Tax from his employees?
Further is he required to pay P.Tax himself as he is a professional?
Reply soon.
Regards,
Puja