The Professional Tax is not applicable in the following states:
Central | Andaman and Nicobar Islands | Rajasthan | Himachal Pradesh |
Chattisgarh | Dadra and Nagar Haveli | Arunachal Pradesh | Uttar Pradesh |
Goa | Haryana | Daman and Diu | Chandigarh |
Delhi | Jammu and Kashmir | Uttaranchal |