 <translate> Q: Context: The professional tax is a slab-amount based on the gross income of the professional and salaried and as well as the other states as may be decided employee's. It is deducted from salary of the employee every month. In case of a company, directors of a company, partnership's, individual partners, self-employed professional or owner's of any business undertaken in the state, it is to be submitted depending upon their gross turnover in the preceding year. In some cases, the payment of tax is fixed and is to be paid irrespective of turnover. For example in state of West Bengal, owner of a factory has to pay professional tax only if the preceding year turnover is greater than 5 lac rupees and in case of companies there is a mandatory payment of rupees 2,500 /-each year as professional tax irrespective of turnover. For west bengal professional tax slabs and rates on employee or otherwise click here.

Question: professional tax payable on net salary or gross salary? Let's give stream of consciousness first: <yor> Q: Àyíká: Owó-ori òṣìṣẹ́ jẹ́ owó-ìdílé tí ó dá lórí owó-ìdílé tí òṣìṣẹ́ náà ń rí àti owó-ìdílé tí òṣìṣẹ́ náà ń rí àti owó-ìdílé tí òṣìṣẹ́ náà ń rí. Owó yìí ni wọ́n máa ń yọ nínú owó oṣù rẹ lóṣooṣù. Ni ọran ti ile-iṣẹ kan, awọn oludari ti ile-iṣẹ kan, ajọṣepọ, awọn alabaṣiṣẹpọ kọọkan, ọjọgbọn ti n ṣiṣẹ funrararẹ tabi awọn oniwun ti eyikeyi iṣowo ti a ṣe ni ipinle, o ni lati gbekalẹ da lori owo-wiwọle wọn ni ọdun ti tẹlẹ. Nínú àwọn ọ̀ràn kan, owó orí tí wọ́n máa ń san kì í yí padà, wọn kì í sì í wo iye tí wọ́n ń tà. Fun apeere ni ipinle West Bengal, eni ti a factory ni lati san owo-ori ọjọgbọn nikan ti o ba ti awọn ti tẹlẹ odun turnover jẹ ti o tobi ju 5 lak rupees ati ni ọran ti awọn ile ti nibẹ ni o wa kan dandan owo-ori ti 2,500 rupees /-ni gbogbo odun bi ọjọgbọn owo-ori laibikita ti turnover. Fun West Bengal owo-ori owo-ori ati awọn oṣuwọn lori oṣiṣẹ tabi bibẹẹkọ tẹ nibi.  Ìbéèrè: Owó orí iṣẹ́ tó yẹ kí a san lórí owó oṣù àfínní tàbí owó oṣù àfínní? Ẹ jẹ́ ká kọ́kọ́ sọ̀rọ̀ nípa ìmọ̀lára: 