What is the tax structure and benefits for salaried person?

Is there professional tax benefits for disable person having 80% disability if yes under which clause.?

• Dear Tax practictioners if any here ,or anyone having knowledge on above matter,kindly help me out. I am a executive level working men ,I have become phyiscally disable 5 yrs before ,so I do not have tax benefits knowledge for Disable persons. I am getting salary deducted in 3 figures of professional tax,but one of my freind who is in NGO that professional tax is not applicable to disable persons, but he is not aware of clause. so if you have any knowledge of it kindly let me know,it would be helpfull to me.

• Answer:

  According to income tax the professional tax or employment tax under section 16(3) has to be fully paid. There is no tax benifit about this tax but you can take deduction under section 80U for disability. If you are more than 80% disability then you can take deduction fixed 750000/- from your gross total income. so this is only rebate to you