Mera Consultant
 
BACK
 
Section List
 
Related References
 - Sections
 - Rules
 - Forms
 - Notifications
 - Circulars
 - Judgments
 - Study Notes


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

Rule

Particulars

20

Payment of tax by persons other than employers

(1) A person liable to pay tax, not being a person specified in entries 10, 11, 13, 14, 16 and 19 in Schedule I, shall make payment of the tax within the period specified in sub-section (2) of section 8 by paying the requisite amount into the treasury. Every payment shall be accompanied by a challan MTR-6 which shall consist of three parts marked 'for the Profession Tax Officer', 'for the Treasury' and 'for the Payer' respectively. The person making payment under this sub-rule shall fill in all the parts of MTR-6 and shall present the Form alongwith the amount of tax at the treasury. The part of the Form marked 'For the payer' shall be returned to the tax payer, duly receipted. The part marked 'For the Profession Tax Officer' shall be forwarded by the treasury to the prescribed authority.

(2) (i) The person specified in column 2 of the Table in rule 22 shall deposit the tax, interest and penalty (if any) with the respective Collecting Agent specified in column 1 of the said Table within the period specified in sub-section (2) of Section 8. Such payment shall be accompanied by a challan in MTR-6 duly filled in by the tax payer. The Collecting Agent shall return to the tax payer the duly receipted part marked 'For the payer' and shall credit the collection of tax, interest and penalty (if any); into the treasury and forward the part marked 'For the Profession Tax Officer' to the officer mentioned in clauses (ii) and (iii) in the manner prescribed in the said clauses. The part marked 'For the treasury' shall be retained by the Collecting Agent.

(ii) The Collecting Agent specified in column 1 of entry (1) in the Table in rule 22 shall credit into the treasury under a chalan in MTR-6 duly filled in except on or before the 10th of each month, the amount of tax, interest and penalty (if any) collected by him during the preceding month and shall send to the officer specified in this behalf by the Commissioner a copy of the receipted chalan for the said payment and an account in Form X of such payments along with the part of MTR-6 marked 'For the Profession Tax Officer', in respect of all the taxpayers whose tax he has deposited into the treasury under the chalan.

(iii) The Collecting Agents specified in column of entries (2), (3), (4) and (5) the Table in rule 22 shall credit the received by them to the treasury without undue delay and at any rate within two days of the receipt of the amount by them from the tax payer, and shall send to the officer specified in this behalf by the Commissioner, a copy of the receipted chalan for the said payment and an account of such payments in Form X alongwith the part of MTR-6 marked 'for the Profession Tax Officer'.

   

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