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


Important Notifications issued

 
Notifications No. Notifications Date      Subject     Short Details
PFT-2024/CR-14/Taxation-3 24/04/2024 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 returns due in March 2024 if filed before 30-04-2024 provided tax and interest should be paid before 31-03-2024.
PFT-2024/CR-02/Taxation-3 15/03/2024 Deletion of Rule 32 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975. View PDF Permanent physical disabilities and Mental retardation for purpose of exemption under clause (c) of Section 27A deleted as modification in clause (c) Section 27A makes reference to disability as defined in clause (r) of section 2 of the Rights of Persons with Disabilities Act, 2016.
ACT NO.XIX OF 2023 06/04/2023 Amendments to the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. View PDF Amendment to section 27A granting exemption from profession tax and substituting Entry 1 of Schedule I relating to profession tax on salary earners.
PFT-1222/CR-08/Taxation-3 27/04/2022 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 2022 if filed before 31-05-2022 provided tax and interest as per return should be paid before filing of said returns.
PFT-1222/CR-03/Taxation-3 25/02/2022 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 December 2021 if filed before 31-03-2022 provided tax and interest as per return should be paid before filing of said returns.
PFT-1221/CR-03/Taxation-3 12/02/2021 Amendments to the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975. View PDF Amendment to section 4A regarding updation of PAN by foreign national and deletion of Rule 8 relating to exhibition of certificate.
PFT-1221/CR-02/Taxation-3 04/02/2021 Amendments to the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975. View PDF Return Form No. IIIB for employers substituted w.e.f. 01-04-2021.
Act No. XX of 2020 15/09/2020 Amendments to the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975. View PDF Modification to Rule 5 and Rule 6 w.e.f. 22-07-2020.
PFT-1220/CR-16/Taxation-3 07/08/2020 Amendments to the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975. View PDF Modification to Rule 11A.
PFT-1220/CR-13/Taxation-3 22/06/2020 Exemption from payment of late fee u/s 6(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. View
Amendment		 PDF
Amendment		 Late Fee waiver for periods upto June 2020 if filed before 30-09-2020 (modified from 31-07-2020) provided tax and interest as per return should be paid before filing of said returns.
Act No.XVI of 2019 09/07/2019 Amendments to the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. View PDF Amendment in Section 6 pertaining to late fee payable for delay in filing return w.e.f.06-03-2019.
PFT-2019/CR-8/Taxation-3 06/06/2019 Amendments to the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975. View PDF Amendment in Rule 11 incresing tax payable in previous year limit to Rs.1,00,000/- from Rs.50,000/- for filing monthly return and Rule 28 to include electronic service.
PFT-2018/CR-33/Taxation-3 09/05/2018 Amendments to the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975. View PDF Amendment in Rule 3 to allow employer to apply single registration for multiple business places.
Act No XXVI of 2018 31/03/2018 Amendments to the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. View PDF Amendment in Section 3 to cover LLP, introduction of Section 4C for collection of profession tax at source, amendment to Section 8 to allow advance payment scheme at discounted rate, insertion of entries in Schedule I for LLP and its partners etc. w.e.f.01-04-2018.

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