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

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Rule No. Particulars
1   Short title and commencement
2   Definitions
3   Grant of certificate of registration
4   Grant of Certificate of enrollment
4A   Providing Permanent Account Number or Tax Deduction and Collection Account No
5   Amendment of certificate of registration
6   Amendment of certificate of enrollment
7   Cancellation of certificate
8   Deleted [Exhibition of certificate]
9   Issue of duplicate copy of certificate
9A   Certificate to be furnished by an employee to his employer
10   Commissioner to give a public notice
11   Returns and payment of tax by employers
11A   Special provisions for returns to be furnished by the employer for the first year in which he is granted Registration Certificate
11B   Special provisions for last return in certain cases
11C   Payment of tax otherwise than in accordance with return
11C-1   The rate of interest
11C-2   Remission of Interest
11D   Notice for payment of tax not paid according to return
11E   E-return presume to be true return
12   Notice under sections 5(6), 6(3) and 7
12A   Notice under section 7
13   Notice under section 5(5)
14   Order of assessment
15   Notice of demand under section 7(4) etc.
16   Deleted
17   Deduction of tax amount from the salary or wages
18   Deleted
19   Employer to keep account of deduction of tax from
19A   Preservation of books of accounts, registers
20   Payment of tax by persons other than employers
21   Action for default by an enrolled person
22   Recovery Agent
23   Recovery agent to maintain an account of recovery
23A   Officers appointed from the Transport Department
24   Shifting of place of work
25   Appeal and Revision
26   Rectification
27   Order sanctioning refund of tax
27A   Order sanctioning interest on refund or delayed refunds and Interest payment order
27B   Intimation of accepting composition money
28   Service of notices
28A   Form of Authority
29   Grant of Copies
30   Fees on application and memorandum of appeal
31   Payment of fees
32   Deleted [Permanent physically disabilities and Mental retardation]
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