1. Practicing Lawyers registered / unregistered with the Bar Council have to pay profession tax @ 2500/- per annum (in Maharashtra atleast).
2. LLB graduates, who are employed as a employee (in any capacity / dept.) have to pay profession tax @ 2500/- per annum (in Maharashtra atleast). Once employed the Registered Advocate cannot practice in the Court as a Advocate, BUT however can represent his employer, in any court, as the "Legal Officer" of the company.
Keep Smiling .... Hemant Agarwal