Professional Tax is the state tax deducted by the professional employed with any organization as per section 16(iii) of Income tax act.
Professional tax levied on employment by state under article 276(2) of the Constitution is allowed as a deduction from the Salary income.
As per article 276(2) of the constitution ,State Govt , municipality or other authority which is authorized under article 276(2) can impose professional tax on employment from a person maximum up to 2500/year. –