Profession tax is levied under the Maharashtra StateTax on Professions, Trades, Callings and Employment Rules, 1975. This tax shall be paid by every person exercising any profession or calling or is engaged in any trade or holds any appointment, public or private.
| Monthly Salary Range |
PT/Month Rs. |
|
| For women employees |
| Rs.1 to 25,000 |
0 |
|
|
Rs.25,001 and above
|
200 |
two thousand five hundred per annum; to be paid in following manner :––
(a) two hundred per month except for the month of February
(b) three hundred for the month of February |
| For men employees |
| Rs.1 to 7,500 |
0 |
|
| Rs.7501 to Rs.10,000 |
175 |
|
| Rs.10,001 and above |
200 |
two thousand five hundred per annum; to be paid in following manner :––
(a) two hundred per month except for the month of February
(b) three hundred for the month of February |
|
|
|
|
Applicability
- It extends to the whole of the State of Maharashtra.
- A person employed on salary or wages, and includes a Government servant receiving pay from the revenues of the Central Government or any State Government or the Railway Fund, 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 outside the State, a person engaged in any employment of an employer, and any person who is engaged actively or otherwise in any profession, trade, calling or employment in the State of Maharashtra, and includes a Hindu undivided family, firm, company corporation or other corporate body, any society, club or association, so engaged, but does not include any person who earns wages on a casual basis.
References
Notifications
Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2023
06 Apr, 2023
The Government of Maharashtra has published the notification amending the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. The Amendment takes effect from 01 April 2023.Maharashtra introduced Bill to Amend Professional Tax
20 Mar, 2023
The Government of Maharashtra has introduced the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Bill, 2023 in the Maharashtra Legislative Assembly on the 20 March 2023.Maharashtra extends timeline to file Professional Tax returns
27 Apr, 2022
The Maharashtra State Finance Department has published a notification extending the due date for filing the returns from 31 March 2022 to 31 May 2022.Salient Features of Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022
20 Apr, 2022
The Commissioner of State Tax, Mumbai has issued a circular to explain the salient features of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022.Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022
28 Mar, 2022
The Government of Maharashtra has introduced the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022 to provide for settlement of arrears under certain Acts, administered by the Goods and Services Tax Department. Maharashtra extends filing of Professional Tax Annual Returns to 30 June 2021
17 Jun, 2021
The Maharashtra Professional Tax Annual Returns shall be filed on or before 30 June 2021 on the website of [Maharashtra Goods and Services Tax Department](https://mahagst.gov.in/en).