Professional tax as per section 16(iii) of income tax

[Ashwin Karthick]

Any limits for professional tax under optional tax if so what is it and whether it can be carry forward to next year if any unutilised 

AI Summary

Professional tax: upper limit Rs. 2,500 per year; only the amount actually paid is deductible, no carry forward allowed.
Professional tax is subject to an upper limit of Rs. 2,500 per annum. For income tax deduction purposes, only the amount actually paid as professional tax in the relevant year may be claimed; any unpaid portion up to the constitutional ceiling cannot be carried forward to subsequent years.