Professional Tax Deduction - calculated on CTC or Gross Pay or Net Pay?

Jskght
Hi All, Need your Suggestion PTax calculated on CTC or Gross Pay or Net Pay? Also if an employee salary is 40000/- per month he worked for 4 days. Now we need to deduct PTax from the 40000/- or from the 4 days salary.
neha-joshi1
Professional tax shall be levied on the gross salary. As per 4 days salary, whatever the gross comes it should be processed.
suresh2511
Professional Tax is deductible only on gross earned salary during the month, which reflects on your payslip/payroll.

Suresh
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