Question
I am hiring across multiple states. Where do I not need to deduct professional tax at all?
Answer
Several major states and union territories levy no professional tax, including Delhi, Uttar Pradesh, Haryana, Punjab, Rajasthan, Uttarakhand, Himachal Pradesh, Goa, Chandigarh and the Andaman and Nicobar Islands, among others. Professional tax is only collected by states that have passed their own law for it, such as Maharashtra, Karnataka, West Bengal, Telangana, Andhra Pradesh, Tamil Nadu, Gujarat, Madhya Pradesh, Kerala, Assam, Bihar and Odisha. If your employee works in a no-PT state, no deduction is required there. Liability is decided by the work state; check each on our professional tax calculator.
This answer is general information based on the law as it stood when written and is not professional advice on your specific situation. Verify the current position and consult a qualified professional before acting. See our disclaimer.