The Maharashtra State Tax On Professions, Trades, Callings And Employments Acts, 1975

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.

For the month of February, Rs.300 to be paid.

Monthly Salary Range	PT/Month
Rs.1 to 7,500	0
Rs.7,501 to Rs.10,000 For women employees	0
Rs.10,001 and above	Rs.200
Rs.7501 to Rs.10,000 For male employees	Rs.175

Compliances

Professional Tax Payment and Return

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

Bare Act

Rules

Rules Amendment May 2015

Act Amendment Apr 2015

Act Amendment_XVII of 2015

Maharashtra PT (Amendment) Rules, 2020 - inclusion of proviso to Rule 11A - 07 Aug 2020

Maharashtra PT (Amendment) Act, 2020 - 15 Sep 2020

Maharashtra PT (Amendment) Rules, 2021 - 04 Feb 2021 - Substitution of Form IIIB w.e.f. 01042021

Maharashtra PT (second-amendment) Rules 2021 - 12 Feb 2021 - For PAN - TAN submission

Notifications

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).