New Delhi, Aug. 22 -- In India, individuals have to pay different types of taxes depending on their income, profession and expenses. While income tax is levied by the central government, some taxes are also imposed by state governments for funding civic infrastructure, local programs and public services.

Professional tax is one such state-level direct tax, which is generally deducted from the salary of eligible employees by their employers and given to the state. It applies to individuals or entities engaged in profession, trade, or employment and is charged as a percentage of their income.

While employers are responsible for deducting professional tax from their employees' salaries, those who are self employed are required to pay the a...