Is it mandatory to pay Professional Tax and are there any exemptions?

Is it mandatory to pay Professional Tax and are there any exemptions?

Yes, Professional Tax is mandatory if you are a salaried employee or a working professional.  However, the tax amount will depend on the state you reside in and the slab rates prevailing there.  You are exempted from paying PT when your income is below the slab fixed by the state or when you are residing in a state or Union Territory where PT is not applicable or if you come under the exemption list.