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.

• 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.

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