 
<translate> Q: Context: The ọkachamara tax bụ a slab-ego dabeere na oké ego nke ọkachamara na salaried nakwa dị ka ndị ọzọ na-ekwu dị ka nwere ike kpebiri ọrụ si. A na-ewepụ ya n'ụgwọ ọnwa onye ọrụ kwa ọnwa. N'ihe banyere ụlọ ọrụ, ndị isi ụlọ ọrụ, ndị mmekọ, ndị mmekọ ọ bụla, ndị na-arụ ọrụ onwe ha ma ọ bụ ndị nwe ụlọ ọrụ ọ bụla emere na steeti, a ga-enye ya dabere na nnukwu ego ha nwetara n'afọ gara aga. N'ọnọdụ ụfọdụ, a na-akwụ ụtụ isi ahụ n'ụzọ a kapịrị ọnụ, a na-akwụkwa ya n'agbanyeghị ego ole a na-ere. Dịka ọmụmaatụ na steeti West Bengal, onye nwe ụlọ ọrụ ga-akwụ ụtụ isi ọkachamara naanị ma ọ bụrụ na afọ gara aga na-atụgharị ihe karịrị 5 lak rupees na n'ihe banyere ụlọ ọrụ, enwere ụgwọ dị mkpa nke rupees 2,500 / - kwa afọ dị ka ụtụ isi ọkachamara n'agbanyeghị ntụgharị. Maka ụtụ isi ụtụ isi nke West Bengal na ọnụego ndị ọrụ ma ọ bụ ndị ọzọ pịa ebe a.  Ajụjụ: ụtụ isi ọkachamara a na-akwụ na ụgwọ ọnwa ma ọ bụ ụgwọ ọnwa? Ka anyị buru ụzọ mee ka uche anyị dịrị n'ihe anyị na-eme: <eng> 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: 