https://www.taxtmi.com/forum/issue?id=120635 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. en-us Thu, 04 Dec 2025 19:08:46 +0530 Fri, 05 Dec 2025 13:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120635 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. Discussion-Forum Income Tax Thu, 04 Dec 2025 19:08:46 +0530 https://www.taxtmi.com/forum/issue?id=120635