Professional tax is typically applicable to salaried employees, self-employed professionals, and business owners operating within the jurisdiction of a specific state in India.

The calculation of professional tax varies from state to state. It is usually based on income slabs or a fixed amount depending on the nature of the profession or business. Each state has its own professional tax slabs and rates.

Yes, professional tax is deductible from the taxable income under the Income Tax Act, 1961. It can be claimed as a deduction while filing the income tax return.

The due date for filing professional tax returns varies across states. It is generally on a monthly, quarterly, or annual basis. Businesses and professionals should check the specific due date applicable in their state.