 
<translate> Hukuncin da ya dace a cikin nassi shi ne: Harajin sana'a shi ne kuɗin da ya dace bisa la'akari da yawan kudin shiga na sana'a da kuma albashi da kuma sauran jihohi kamar yadda za a iya yanke shawarar ma'aikaci. Saboda haka, amsar karshe ita ce babban kudin shiga. <eng> The relevant sentence in the passage is: 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. Therefore, the final answer is gross income. 