Low Income Earners

• Individuals earning below the minimum salary threshold defined by the respective state are exempt.
  
• The threshold typically ranges from ₹7,500 to ₹15,000 per month, varying by state.
  
• Salaried employees and self-employed professionals below this limit are not liable to pay professional tax.
  
• Employers must classify employees correctly to avoid incorrect deductions.
  
• Proof of income or salary statements may be required to validate exemption.
  

Senior Citizens

• Persons aged 60 years and above are exempt in many states.
  
• The exemption applies whether the senior citizen is employed, self-employed, or retired.
  
• Valid age proof such as Aadhaar card or birth certificate must be submitted.
  
• This exemption is applicable regardless of the nature or amount of income.
  
• The age eligibility may slightly differ based on state rules.
  

Persons with Disabilities

• Individuals with permanent physical or mental disability are generally exempt.
  
• Disabilities must be certified by a government medical authority.
  
• Some states also extend this exemption to parents or guardians of mentally disabled children.
  
• The exemption applies to both salaried and self-employed persons.
  
• Disability certificates must be submitted during registration or exemption application.
  

Members of Armed Forces

• Personnel of the Indian Armed Forces are universally exempt from professional tax.
  
• This includes those serving in the Army, Navy, and Air Force.
  
• The exemption is granted due to their service under central government jurisdiction.
  
• It does not typically extend to paramilitary or civilian defense employees.
  
• Proof of service must be submitted as part of the exemption process.
  

Charitable and Educational Institutions (Subject to State Rules)

• Employees of recognized charitable trusts, NGOs, and educational institutions may be exempt in some states.
  
• The institution must be registered under specific charitable or educational statutes.
  
• Exemptions are generally allowed if the entity does not engage in profit-making activities.
  
• Proper documentation and approval from the state tax authority are required.
  
• State-specific conditions must be reviewed before claiming such exemptions.