Who is exempted from paying Professional Tax?

Who is exempted from paying Professional Tax?

Any person suffering from a permanent physical disability (including blindness) depending on provisions of PT of the respective State.

Parents or guardian of any person who is suffering from mental retardation if the PT Act provides provision for the same.

Persons who have completed the age of 65 years subject to exemption provided by respective State. (60 years in case of Karnataka)
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Parents or guardians of a child suffering from a physical disability as specified in clause (C) w.e.f 1.10.1996, applicable as per State provision.