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|
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