If an employee having Credit on is Leave (which can be 
withdrawn / encashed) that will be paid (only the basic 
amount not full day salary)

On encashment of leave, Government Levy should be deducted 
@ 12% on the arriving amount and the same need to be paid 
to the governement along with the employer contribution 
(Provident Fund Account)

12% on Gross Amount from employer and employee to be paid 
to Provident Fund Account without fail and immediately.


Professional Tax is a tax of the State Government, need to 
be paid twice in a year September / March - October / April 
on every year as per the given slabs by the governement as 
far as tamilnadu is concerned it is maximum of Rs.810/- for 
six month if salary (Gross) exceeds Rs.75000/-.