Mera Consultant

The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975

Important Circulars issued

Circular No.	Circular Date	Subject			Short Details

06 T of 2020	30/04/2020	Exemption from payment of late fee u/s 6(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.	View	PDF	Late Fee waiver for periods upto April 2020 if filed before 31-05-2020 provided tax and interest as per return should be paid before filing of said returns

04 T of 2020	19/03/2020	Exemption from payment of late fee u/s 6(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.	View	PDF	Late Fee waiver for periods upto March 2020 if filed before 30-04-2020 provided amount payable as per return should be paid before filing of said returns

11 T of 2019	30/03/2019	Exemption from payment of late fee u/s 6(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.	View	PDF	Late Fee waiver for periods upto March 2019 if filed before 30-04-2019 provided amount payable as per return should be paid before due date for filing of said returns.

06 T of 2019	14/01/2019	Exemption from payment of late fee u/s 6(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.	View	PDF	Late Fee waiver for period April 2016 to January 2019 if filed before 28-02-2019 provided amount payable as per return should be paid before due date for filing of said returns.

28 T of 2018	19/10/2018	Exemption from payment of late fee u/s 6(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.	View	PDF	Late Fee waiver for period April 2016 to November 2018 if filed before 31-12-2018 provided amount payable as per return should be paid before due date for filing of said returns.

23 T of 2018	18/09/2018	Appointment of women recovery agent under Professional Tax and their incentive	View	PDF

15 T of 2018	21/05/2018	Exemption from payment of late fee u/s 6(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.	View	PDF	Late Fee waiver for period April 2016 to June 2018 if filed before 31-07-2018 provided amount payable as per return should be paid before due date for filing of said returns.

57 T of 2017	30/12/2017	Exemption from payment of late fee u/s 6(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.	View	PDF	Late Fee waiver for period April 2016 to December 2017 if filed before 31-01-2018 provided amount payable as per return should be paid before due date for filing of said returns for the employers who have obtained MPTRC TIN on or after 25-05-2016 on SAP based system.

40 T of 2017	12/09/2017	Exemption from payment of late fee u/s 6(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.	View	PDF	Late Fee waiver for period April 2017 to August 2017 if filed before 30-09-2017 provided amount payable as per return should be paid before due date for filing of said returns for the employers who have obtained MPTRC TIN on or after 25-05-2016 on SAP based system.

13 T of 2017	26/04/2017	Amendments to the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.	View	PDF	Clarification regarding amendments made to Profession Tax Act regarding late fee waiver, introduction of Section 4B and changes in interest rate.

11 T of 2017	20/04/2017	Amendments to the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.	View	PDF	Clarification regarding amendments made to Profession Tax Act regarding restricting previous liability, liability to deduct tax from agent under Section 4B, changes in interest rate and introduction of new categories in Schedule I.

12 T of 2011	03/08/2011	Non-applicability of Profession Tax to Mathadi Mandal, Mathadi kamgar etc.	View	PDF

40 T of 2007	14/05/2007	Appointment of officers of the Transport Department of Govt. of Maharashtra for the purposes of implementation of entry 13 of the Schedule-I appended to the Profession Tax Act, 1975	View	PDF

26 T of 2005	15/10/2005	Levy of Profession Tax on Compensation/ex-gratia received under any kind of retirement scheme	View Corrigendum	PDF Corrigendum

25 T of 2005	07/10/2005	Co-operative Housing Societies and related provisions under Profession Tax Act	View Corrigendum	PDF Corrigendum

ADM/LS/5 of 1980	31/03/1980	Liability to Profession Tax of Doctors etc. who have stopped practice	View	PDF	Clarification regarding liability under Profession Tax in respect of Doctor or Advocate or other professionals who continues to be on the list of Council or Association etc. but who has retired and discontinued practice.

29 of 1976	05/06/1976	Liability under Profession Tax of Employers and meaning of "salary" "wages" etc.	View	PDF	Clarification regarding the liability of employer in respect of salaries and wages paid to employees and amounts covered under salary or wages and amounts not to be included for profession tax.

Legal Disclaimer : All data disclosed here is intended to provide general information on the subject matter and is not an exhaustive treatment of such subject and is not intended to serve as a substitute for official data available on Government's website viz. http://mahagst.gov.in. Although every effort has been made to ensure accuracy of the information displayed here, no representation is made as to the accuracy thereof, inadvertent errors can occur and laws and regulations are subject to frequent changes. Accordingly, the information should not be relied upon to replace specific advice and any reliance on the information is solely at the user's own risk. Use of the information displayed here does not create any business or professional services relationship and it is strongly recommended to contact professional advisor for verification of the matters or making any decision or taking any action which might affect you or your business.

BACK