 
<translate> Q: Context: The sana'a haraji ne mai slab-adadi bisa ga babban kudin shiga na sana'a da salaried da kuma sauran jihohi kamar yadda za a iya yanke shawarar ma'aikaci ta. Ana cire shi daga albashin ma'aikaci kowane wata. Idan akwai kamfani, daraktocin kamfani, haɗin gwiwa, abokan tarayya, ƙwararrun masu zaman kansu ko masu mallakar kowane kasuwanci da aka yi a jihar, za a gabatar da shi dangane da yawan kuɗin da suka samu a shekarar da ta gabata. A wasu lokuta, biyan haraji an ƙayyade kuma za a biya ba tare da la'akari da yawan kuɗin da aka samu ba. Misali a cikin jihar West Bengal, mai mallakar masana'anta dole ne ya biya harajin sana'a kawai idan shekara ta baya ta wuce rupees 5 lak kuma a game da kamfanoni akwai biyan kuɗi na rupees 2,500 / - kowace shekara a matsayin harajin sana'a ba tare da la'akari da jujjuyawar ba. Don West Bengal sana'a haraji slabs da rates a kan ma'aikaci ko in ba haka ba danna nan.  Tambaya: harajin sana'a da za a biya a kan albashi ko albashi? Bari mu ba da rafi na sani na farko: <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: 