Professions Tax Act, [RC]. Department of Sales Tax. Depratment. FOR PROFESSION TAX OFFICER. PART – II. CHALAN. P. MTR – 6. FOR TREASURY. 13 May Google Groups allows you to create and participate in online forums and email- based groups with a rich experience for community. FORM A – Detailed Proof of Investment Form – Y.e. – 6 Pages PART 1 – A Profession Tax Registration Certificate No. FORM III RETURN – CUM CHALLAN For Profession Tax Officer The Maharashtra State Tax on Professions, .
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XXIV of and engaged in any profession, trade or calling,— i State level Societies; 2, per annum ii Co-operative Sugar Factories and Spinning Mills; 2, per annum iii District Level Societies; per annum iv Handloom Weavers Co-operative Societies; per annum v All other Co-operative Ofr not covered by clauses iiiiii and iv above per annum 17 Banking Companies, as defined in the Banking Regulation Act, 10 of In case of new registration, the employer shall profesdion monthly return for all the months commencing from date of liability till 31st March of that financial year.
Monthly Returns on or before the last day of the month covering salary paid for the preceding month. Banking Companies, as defined in the Banking Regulation Act, 10 of Salary for mtg month of April is normally accounted as an item of expenses in the month challzn April, but for profession tax return it will be considered in the return period of the month of May, the due date for payment of tax and filing of return will be 31st May.
Any increase or decrease in the rate of tax within the aforesaid period of five years shall not vary the tax liability of such person. Persons other than those mentioned in any of the preceding entries who are engaged ,tr any profession, trade, calling or employment and in respect of whom a notification is issued under the second proviso to sub-section 2 of section 3.
Online Payment of Profession Tax in Maharashtra
Rates of tax are prescribed under Schedule I of the Act containing Entries 1 to 21 for different classes of persons. Similarly, in case of yearly return say for Financial Yearsalary is to be considered for the 12 months period from 1st March, to 29th February, At the highest rate of tax specified under any of those entries shall be applicable.
Such employers of establishment, —. Occupiers of Factories as defined in the Factories Act,63 of who are not covered by entry 8 above. Annual Return on or before 31st March of the year for salary cyallan for the months from 1st March to 28th February. Any person and parents or guardians of such person who is suffering from mental retardation specified in the rules, and, certified by a psychiatrist working in a Government hospital. Each Coparcener not being a minor of a Hindu Undivided Family, which is engaged in any profession, trade or calling.
Every person, engaged actively or otherwise in any profession, trade, calling or employment and falling under one or other profesaion mentioned in Schedule I of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act,is liable to pay, to the State Government, tax prescribed under the said Schedule.
The payment of tax, if any, should be made in Challan Form No. In case of female employees, w.
Persons earning salary or wages are also covered. Remisiers recognised by challzn Stock Exchange. Holders of permits for Transport Vehicles granted under the Motor Vehicles Act,59 of which are used or adopted to be used for hire or reward, where any such person holds permit or permits for,—. Application for enrolment and application for registration have to be made online, w.
Companies registered under the Companies Act, 1 of and engaged in any profession, trade or calling. Such employers of establishment, — a where no employee is employed; per annum b where not exceeding two employees are employed; 1, per annum c where more than two employees are employed. Cuallan under postal scheme. LXXIX of where their establishments are not situated within an area to which the aforesaid Act applies, and who are not covered by entry 8.
Refer Trade Circular No. Maharashtra Profession Tax Act. Likewise, in case of monthly return for all other months.
Maharashtra Profession Tax Act
Professionals, covered by Entry 2 of the Schedule, up to one year of standing in the profession. Accordingly one can discharge his liability profezsion five years by making advance payment, of an amount equal to four times of protession tax liability, on or before 30th June of the year. Each partner ffor a firm whether registered or not under the Indian Partnership Act, 9 of engaged in any profession, trade or calling.
Every enrolled person shall pay the tax within one month from the date of enrolment in the first year, thereafter by 30th June of every year. Employer is liable to pay tax irrespective of deduction. An employer can file revised return of profession tax within 6 months from the end of the year. Non filing of return, in time, may attract penalty.
XXIV of and engaged in any profession, trade or calling,—.
Online Payment of Profession Tax in Maharashtra – Vakilsearch
Money-lenders licensed under the Bombay Money-lenders Act, Bom. Co-operative Societies registered or deemed to be registered under the Maharashtra Co-operative Societies Act, Mah. Directors other than those nominated by Government of Companies registered under the Companies Act,1 of and Banking Companies as defined in the Banking Regulation Act, 10 of Explanation.