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Emgage Community > Complaince > Professional Tax > Professional Tax Details > Professional Tax Maharshtra

Professional Tax Maharshtra

Monthly Salary Professional Tax
UUp to 7500 Rs Nil
7501 Rs – 10000 Rs 175 Rs / month
10001 Rs or Above 200 Rs & 300 Rs ( in February)
Payment Due Date :Last Date of Every Month Note: Women employees whose salary is below 10000 Rs are exempted from professional tax
Website : http://mahavat.gov.in/Mahavat/GetDataAction?option=Profession%20Tax%20Act

Documents required

  1. Memorandum Of Association and Incorporation Certificate
  2. Articles Of Association
  3. PAN Card
  4. Lease Agreement
  5. Bank Details with Cancel Cheque
  6. Employer Address Proof and ID Proof
  7. Email address and Phone Number
  8. 2500/- for Enrollment Fees
  9. List of employees with Gross Salary

Forms

  1. Return-cum-Chalan (For the Treasury).– Form 3- II
  2. Refund payment order. – From 18
  3. Return-cum-Chalan (For theProfession Tax Officer).. From 3 -1 A
  4. Certificate to be furnished by a person who is simultaneously engaged in the employment of more than one employer. –Form 2 C
  5. Return-cum-Chalan (For the Payer). –Form 3-2
  6. Notice of Hearing to an Employer. –Form 4
  7. Notice for showing cause to an employer or personal liable to Registration /Enrolment.-Form 5
  8. Order of Assessment of an Employer.-Form 6
  9. Notice of Demand for Payment Tax / Intrest /Penalty.-Form 7
  10. Chalan for payment of Profession Tax for PT Enrollment Certificate holder.-Form 8
  11. Account of the Tac credited to the treasury by the collecting agent specified in the table in rule 22.-Form 10
  12. Refund payment order.-Form 18 (A)
  13. Notice of hearing to a person who has failed to get himself enrolled.-Form 13
  14. Notice of demand to an individual who has been failed to get himself enrolled.-Form 14
  15. Refund Adjustment Order.-Form 19
  16. Application for obtaining authorisation for working as a Recovery Agent under the Maharashtra State Tax on Professions, Trades, Callings, and Employments Act, 1975.-Form 14 (A)
  17. Authorisation to work as recovery agent under the Maharashtra Sate Tax on Profession Trade, Callings and Employment Acts1975. –Form 14 (B)
  18. Information on acceptance of a sum by way of composition of an office.-Form 20
  19. Register of Tax collection to be maintained by a collecting Agent.-Form 15
  20. Appeal/Revision application against an order of assessment /Appeal/Penalty/Intrest.-Form 16
  21. Notice to an employer or a person when it is proposed to pass an order which affects him adversely.-Form 17
  22. Application for Registration.-Form 1
  23. Certificate of Registration.-Form 1 A
  24. Application for a Certificate of Enrolment/Revision of Certificate of Enrolment.-Form 2
  25. Certificate of Enrollment.-From 2 A
  26. Certificate to be furnished by a person to his employer.-From 2 B
  27. A form of Authority to attend before any Profession Tax Authority.-XXI
  28. Chalan MTR-6 for PT Payment-MTR-6
  29. Notice under Section 7 for Audit under PT Act 1975-Form IVA
  30. Notice for payment of tax due according to return under section 6-Form III-A

Exemptions

  • Members of armed forces of Union serving in the State;
  • Badli workers in the textile industry;
  • Any person suffering from a permanent physical disability (including blindness) specified in the rules, certified by a physician, a surgeon or an oculist, working in a Government hospital, which has the effect of reducing considerably such individual’s capacity for normal working or engaging in a gainful employment or occupation and also his parents or guardians;
  • Women exclusively engaged as agents under the Mahila Pradhan Kshetriya Bachat Yojana of Directorate of Small Savings;
  • 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;.
  • Persons having completed age of 65 years (w.e.f. 1-4-1995);
  • Parents or guardians of a child suffering from a physical disability mentioned in (3) above;
  • Partnership firms and HUFs (but each partner of a partnership firm and each coparcener of HUF are liable for enrolment, see entries 19 & 20 in Schedule–1).
  • Mathadi Kamgar (casual workers) .
  • Professionals, covered by Entry 2 of the Schedule, up to one year of standing in the profession.
  • Armed members of Central Reserve Police Force to whom the Central Reserve Police Force Act, 1949 applies and the armed members of Border Security Force to whom the Border Security Force Act, 1968 applies, serving in the State of Maharashtra.

Consequences

  • A penalty of Rs.5 per day for each day of not obtaining professional tax registration in case of an employer and Rs.2 in case a person is applicable.
  • Late filing of professional tax return attracts a penalty of Rs.1000 due before filing of the return. The penalty amount is payable in addition to any amount payable as per the return.
  • Late payment of professional tax dues can be penalised with a penalty of 10% of tax due. Further, it charges interest on late payment at upto 1.25% per month.
  • In addition to the above penalties, the authorities may impose a penalty of not more than Rs.5000, if any person or employer fails to comply with any of the provisions of the Maharashtra Professional Tax Act & Rules.

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