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Persons in employment whose annual salary (i) Does not exceed rupees 40,000 Nil (ii) Exceeds rupees 40,000 but does not exceed rupees 50,000 Rs. 500 (iii) Exceeds rupees 50,000 but does not exceed rupees 60,000 Rs. 750 (iv) Exceeds rupees 60,000 Rs. 1000 Explanation - For the purposes of this entry where a person ceases to be in employment before the end of any year his liability to pay the tax for that period shall be proportionately reduced. 2 Clause (v) to (vii) and entries relating thereto substituted by Professional Tax (Amendment) Act, 2001 w.e.f. 1.4.01. During 1.5.99 to 31.3.01 these clauses read as under : (v) exceeds Rs. 80,000 but does not exceed Rs. 1,00,000 Rs. 1200 (Rs. 100 per month) (vi) exceeds Rs. 1,00,000 but does not exceed Rs. 1,50,000 Rs. 1440 (Rs. 120 per month) (vii) exceeds Rs. 1,50,000 but does not exceed Rs. 2,00,000 Rs. 1800 (Rs. 150 per month) (viii) exceeds Rs. 2,00,000 but does not exceed Rs. 2,50,000 Rs. 2160 (Rs. 180 per month) (ix) exceeds Rs. 2,50,000 but does not exceed Rs. 3,00,000 Rs. 2280 (Rs. 190 per month) (x) exceeds Rs. 3,00,000 Rs. 2400 (Rs. 200 per month) PART - IV PROFESSIONAL TAX ACT, 1995 317 Rs. 1,50,000 (vii) exceeds Rs. 1,50,000 Rs. 2500 (Rs. 208 per month for eleven months and Rs. 212 for twelth month)] Explanation - For the purpose of this entry where a person ceases to be in employment before the end of any year liability to pay the tax for that period shall be proportionately reduced.}