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LABOR LAW LIBRARYPROFESSIONAL TAX
ACT
The Maharashtra State Tax On Professions, Trade, Callings And Employments Act, 1975
rule
The Maharashtra State Tax On Professions, Trades, Callings And Employments Rules, 1975
applicability
A person or employer by whom tax is payable under this Act
Exemption
A person above 65 Years of age, tax is not required to be paid under this Act
Registration Process
Online
List Of Documents For Registration
- Memorandum Of Association and Incorporation Certificate
- Articles Of Association
- PAN Card
- Lease Agreement
- Bank Details with Cancel Cheque
- Employer Address Proof and ID Proof
- Email address and Phone Number
- 2500/- for Enrollment Fees
- List of employees with Gross Salary
Professional Rates
| Salary (INR) | PT Amount | Remarks |
|---|---|---|
| Upto 7500 | ₹ 0 | Nil for Male Employees |
| Between 7501 To 10000 | ₹ 175 | For Male Employees |
| Above 10000 | ₹ 200 | For Male Employees |
| Above 10000 | ₹ 300 | Employer has to deduct on February month only for Male Employees |
| Upto 25000 | ₹ 0 | Nil for Female Employees |
| Above 25000 | ₹ 200 | For Female Employees |
| Above 25000 | ₹ 300 | Employer has to deduct on February month only for Female Employees |
Filings of Returns
| Task | Last Date Of Filings Returns | Forms |
|---|---|---|
| Annual Return | Every year(s) on day 31 of March |
|
| Monthly Return | Every month on last day |
|