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The state government levies a distinct professional tax in each state. Every state has its unique set of laws and regulations that govern the professional taxation in that jurisdiction. We can help you with your P tax registration. To levy professional tax registration, however, all states use a slab system depending on income. Furthermore, Article 276 of the Constitution, which enables the State Government to levy professional tax, specifies a maximum cap of Rs 2,500, above which no professional tax can be levied on any person.