Which of these sectors is exempted from professional tax in Odisha?

The correct answer is: a) Agriculture

Professional tax is a tax levied on individuals who are engaged in a profession, such as lawyers, doctors, and engineers. The tax is levied by the state government and is used to fund various government services.

In Odisha, agriculture is exempted from professional tax. This is because agriculture is considered to be a primary occupation and is not considered to be a profession.

Legal services, medical services, and IT services are all taxable professions in Odisha. The tax rate for these professions varies depending on the income of the individual.

I hope this helps! Let me know if you have any other questions.