TaxTMI 
TaxTMI 
As per Section 4 of PT Act 1975, it is mentioned that employer is liable to deduct the Profession tax at the time when Salary or wages is paid. Now if the employer gives Full and Final settlement for 4 months in a single month, whether PT should be deducted for all 4 months or only one month.
Profession Tax - Maharashtra
27 Feb 2025 
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Profession tax deduction applies to a lump sum settlement, calculated in the month the payment is made.
When a lump sum full and final settlement covering multiple months is paid, the employer must compute and deduct Profession Tax in the month of payment on the aggregate settlement amount, applying the applicable tax slabs for that payment month; separate deductions for each prior month are not required unless those salaries were paid in separate months. (AI Summary)
When a lump sum full and final settlement covering multiple months is paid, the employer must compute and deduct Profession Tax in the month of payment on the aggregate settlement amount, applying the applicable tax slabs for that payment month; separate deductions for each prior month are not required unless those salaries were paid in separate months. (AI Summary)