Who has to pay profession tax?

Registration: All the employees whose monthly remuneration is between 15001/- and 20,000/- per month is 150/- (per month) 20001-and above Rs: 200/- Per month is deductable from a person employed on salary or wages and includes:- an employee of the Central Government or any State Government to whom the salary is paid either from the consolidated Fund of India or of a State; a person in the service of a body, whether incorporated or not, which is owned or controlled by the Central Government or any State Government where the body operates in any part of the State, even though its headquarters may be situated outside the State, the maximum limit of profession tax per an individual is Rs: 2500/-