Professional tax came into being in 1996 with the enforcement of the Kerala State Tax on Professions, Trades, Callings, and Employment Act. This act is commonly known as the Kerala Professional Tax Act.
As per the Kerala professional tax rule, some individuals are liable to get an exemption on professional tax. The individuals exempted from paying professional tax in Kerala are:
• Textile industry ‘Badli’ workers
• Any mentally or permanently disabled child’s or individual’s parents
• Members of the Navy, Air Force, and Army (according to the Navy Act of 1957, Air Force Act of 1950, and Army Act of 1950)
• Individuals with permanent physical disabilities
• Senior citizens above 65 years of age
• Auxiliary force or reservist members serving in Kerala.
• Agents of the Mahila Pradhan Kshetriya Bachat Yojana or the Director of Small Savings