Is professional tax applicable on bonus in West Bengal?

WB Professional Tax Slab 2020-21.
Up to ₹10,000 NIL
₹10,001 to ₹15,000 ₹ 110
₹15,001 to ₹25,000 ₹ 130
₹25,001 to ₹40,000 ₹ 150
₹40,001 and above ₹ 200