• Company/Firms/LLP: Company, firms, LLP, Corporation, societies, HUF, Associations, clubs are taxable entity.
• Professionals(Individuals): Legal Practitioners like slegalmeetcitors, Notaries, medical representatives like dentist, medical consultants, doctors and other professionals like management consultants, tax consultants, surveyors, CS, CA, Insurance agents, engineers, architects and contractors are all considered as professional individuals who need to pay professional tax.

There are two types Professional tax certificates:
• PTEC (Professional Tax Enrollment Certificate): This is paid by the business entity, owner or a professional i.e. Private/ Public Limited Company, Sole Proprietor, Director Etc.
• PTRC: (Professional Tax Registration Certificate): Government or Non- Government employer deducts the tax from the employee’s wages and deposits the same to the government.

• All types of paid professionals working or trading in India.
• According to the regulation, every professional acquiring a regular monthly wage is obliged to pay this particular tax. The professionals would get a unique registration number by registering in the P-Tax portal and using that they can pay the P-Tax therefore.
• P-Tax registration is the responsibility of every business owner, who shall deduct the professional tax from an employee’s salary and expense for fulfilling the very regulation.

• Foreign employees are exempt from paying profession tax.
• Indians employed by the Foreign office and consultant are excluded from taking the certificate of registration .