Which of the following statement is correct about Professional tax?

It is a statutory deduction according to the legislature of the Central Government. It is a statutory deduction according to the legislature of the State Government. It is a statutory deduction according to the legislature of both Central and the State Government. Professional Tax is to be paid to local authorities.

It is a statutory deduction according to the legislature of the State Government.

Professional Tax (Applicable in some states) (PT) : It is a statutory deduction according to the legislature of the State Government.