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

Particulars

11C-2

Remission of Interest

Where the interest is payable ‐

(1) under sub-section (3) of section 9, by an enrolled person who has obtained the certificate of enrollment during the period from the 25th May 2016 to the 31st October 2016, and in whose case the due date for the payment of tax occurs during the period starting from the 30th June 2016 and ending on the 30th November 2016, or

(2) under sub-section (2) of section 9, by a registered employer who has obtained the certificate of registration during the period from the 25th May 2016 to the 31st October 2016 and in whose case the due date for the payment of tax occurs during the period starting from the 25th May 2016 and ending on the 30th November 2016,

then in such case the whole of the interest, payable on tax paid as per certificate of enrolment or, as the case may be, as per return for the period starting from the 25th May 2016 and ending on the 30th November 2016, shall be remitted.

   

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