Profession Tax is levied and collected by the State Government. It is the tax on professions, trades, callings and employments. The rates and rules are different in different states. The person liable to Profession Tax has to obtain Enrollment Certificate within 30 days from date of liability.
Profession Tax Enrollment Certificate (PTEC):- Under this category, all professional, Individual and other legal entities are covered.
Profession Tax Registration Certificate (PTRC):- Under this one common certificate and common PTRC number is issued for all the employees in a particular Employers