State-Wise Professional Tax Slab Rates

Article 276 of the Constitution caps professional tax at ₹2,500 per person per year, but that's the only thing every PT-levying state has in common. Below that cap, each state sets its own income slabs, monthly deduction amounts, exemptions and due dates independently, under its own Act. Maharashtra and Madhya Pradesh use a monthly slab structure with a higher deduction in one specific month to reach the annual cap cleanly; Tamil Nadu and Puducherry collect half-yearly through local municipal bodies instead of a single state department; some states offer exemptions (women below a certain income threshold, for example) that others don't. This is exactly why a business operating in three states can't apply one state's slab to all three — each registration is calculated and filed on that state's own schedule. [CONFIRM: exact current slabs, thresholds and due dates change periodically — always verify against the current state notification before filing.]