Hi,
First to clarify Abhishek's point- A company must deduct the professional tax as per the rules stipulated by the state in which the employee is working. This may differ even within the company employees if the branches of the company are located in different states.
Hi Arun,
The pay slip looks fake to me.
1. Basic Pay: As per the rules of Govt of India, an employee's basic pay can never be reduced by the company unless there is a disciplanary action. (If there is any disciplanary action, company would love to terminate him rather than just reducing the basic pay)
2. HRA: Normally, the industry rate is 40% of basic pay. This is the maximum % of HRA that is allowed as non-taxable (If I am correct) if the employee produces the rent receipt. And also this is always as a % of basic. In the pay slip shown by you, the HRA was same for Feb and Mar though the basic was different. This is again changed in April. This is virtually impossible as the software companies will only enter the BASIC PAY in the calculator rest will be calculated as a % of basic.
3. In the month of April, the salary was 44,656.00 and the income tax deducted was only 1192.00 which is impossible. The max savings allowed in India is only 100000 and for a gross income of 44000, no company would deduct just 1192 income tax.
I think this would suffice to conclude that it is a Faked one......
Good luck