THIS QUERY RELATES TO THE TAX FIXED BY THE TAMIL NADU GOVT . MADURAI MUNICIPAL CORPORATION DEMANDS PROFESSION TAX FROM PERSONS DRAWING RS . 10000 TO 20000 PER MONTH . BUT THE TN ACT STATES THAT ONLY IF THE AVERAGE SALARY FOR SIX MONTHS EXCEEDS RS 21000 PER MONTH THEN ONLY THIS TAX MUST BE PAID BY THE EMPLOYEE ONCE IN SIX MONTHS . BUT THE OFFICIALS OF THE CORPORATION SAY THAT RS 21000 IS THE TOTAL OF THE SIX MONTHS SALARY . IF SO , ANY PERSON EARNING A SALARY OF RS 3500 PER MONTH HAS GOT TO PAY THE TAX . PLEASE CLARIFY AS TO WHAT IS THE LOWER SLAB FOR THE ABOVE TAX ?