The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
The Maharashtra State Tax on Professions, Trades, Callings and Employments Act of 1975 regulates the collection of profession tax across the state of Maharashtra. It applies to most individuals earning a regular income, including salaried employees, government workers, and private professionals, but excludes casual laborers. Employers are legally obligated to deduct this tax from employee wages, while self employed workers must register and pay it directly, capped at twenty five hundred rupees annually. This legislation matters because it provides revenue for state administration, making compliance essential to avoid penalties for both businesses and individual working citizens in the entire region.
- 1. Short title, extent, commencement and duration.
- 2. Definitions.
- 3. Levy and charge of tax.
- 4. Employer's Liability to deduct and pay tax on behalf of employees.
- 4A. Restricted liability to pay tax.
- 4B. Liability to deduct and pay tax in certain cases.
- 4C. Collection and payment towards tax.
- 5. Registration and Enrolment.
- 6. Returns.
- 7. Assessment and collection of tax.
- 7A. Application of provisions of section 22 of Maharashtra Value Added Tax Act, 2002 and certain.provisions of rules made thereunder
- 8. Payment of tax.
- 9. Consequences of failure to deduct or to pay tax.
- 10. Penalty for non-payment of tax.
- 10A. Special provision regarding liability to pay tax in certain cases.
- 11. Recovery of tax.
- 11A. Special powers of Profession Tax Authority for recovery of tax as arrears of land revenue.
- 12. Authorities for implementation of the Act.
- 12A. Determination of certain disputed questions.
- 13. Appeal.
- 14. Revision.
- 15. Rectification of mistakes.
- 16. Accounts.
- 17. Special mode of recovery.
- 18. Production and inspection of accounts and documents and search of premises.
- 19. Refund of excess payment.
- 19A. Interest on amount of refund.
- 19B. Interest on delayed refund.
- 20. Offences and Penalties.
- 21. Offences by companies.
- 22. Power to transfer proceedings.
- 23. Compounding of Offences.
- 24. Powers to enforce attendance etc.
- 25. Bar to proceedings.
- 26. Power to delegate.
- 26A. Power to collect statistics.
- 27. Power to make rules.
- 27A. Exemption.
- 28. Amendment of certain enactments.
- 29. Grants to local authorities for loss of revenue.
- 30. Amounts to be paid into the Fund established under the Maharashtra Employment Guarantee Act, 1977.
PDF: pending for this language.