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

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

Rules Regulations Notifications Orders Circulars Ordinance Statutes

Act ID:	197516
Act Number:	16
Enactment Date:	1975-06-10
Act Year:	1975
Short Title:	The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
Ministry:	Ministry of Govt of Maharashtra
Department:	Finance Department
Type:	STATE
Location:	Maharashtra

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Section 1. Short title, extent, commencement and duration.
Section 2. Definitions.
Section 3. Levy and charge of tax.
Section 4. Employer's Liability to deduct and pay tax on behalf of employees.
Section 4A . Restricted liability to pay tax.
Section 4B. Liability to deduct and pay tax in certain cases.
Section 4C. Collection and payment towards tax.
Section 5. Registration and Enrolment.
Section 6. Returns.
Section 7. Assessment and collection of tax.
Section 7A. Application of provisions of section 22 of Maharashtra Value Added Tax Act, 2002 and certain.provisions of rules made thereunder
Section 8. Payment of tax.
Section 9. Consequences of failure to deduct or to pay tax.
Section 10. Penalty for non-payment of tax.
Section 10A. Special provision regarding liability to pay tax in certain cases.
Section 11. Recovery of tax.
Section 11A. Special powers of Profession Tax Authority for recovery of tax as arrears of land revenue.
Section 12. Authorities for implementation of the Act.
Section 12A. Determination of certain disputed questions.
Section 13. Appeal.
Section 14. Revision.
Section 15. Rectification of mistakes.
Section 16. Accounts.
Section 17. Special mode of recovery.
Section 18. Production and inspection of accounts and documents and search of premises.
Section 19. Refund of excess payment.
Section 19A. Interest on amount of refund.
Section 19B. Interest on delayed refund.
Section 20. Offences and Penalties.
Section 21. Offences by companies.
Section 22. Power to transfer proceedings.
Section 23. Compounding of Offences.
Section 24. Powers to enforce attendance etc.
Section 25. Bar to proceedings.
Section 26. Power to delegate.
Section 26A. Power to collect statistics.
Section 27. Power to make rules.
Section 27A. Exemption.
Section 28. Amendment of certain enactments.
Section 29. Grants to local authorities for loss of revenue.
Section 30. Amounts to be paid into the Fund established under the Maharashtra Employment Guarantee Act, 1977.

Year	Description	Hindi Description
15-06-2005	Notification under the Profession Tax Act, 1975 (Rule 32)	NULL
20-10-2005	Corrigendum to STR.1104/66-A/Taxation-1 Dt.05.01.05	NULL
11-03-2006	Officers appointed from the Transport Dept. for carrying out Profession Tax duties under Profession Tax Act, 1975	NULL
05-05-2006	Amendment to Profession Tax Act, 1975	NULL
03-11-2006	Appointment of certain Government Officer for Profession Tax under Profession Tax Act, 1975	NULL
11-01-2007	Authorised Banks for payment of Profession Tax under Profession Tax Act, 1975	NULL
11-01-2007	Amendment in Profession Tax Rules under Profession Tax Act, 1975 Rule 2, 11D & Form IIIA	NULL
13-01-2007	Notification on Profession Tax Act, 1975	NULL
30-03-2007	Amendment to Profession Tax Act, 1975	NULL
30-06-2008	Extension of Date for enrolled persons under Profession Tax Act, 1975	NULL
18-08-2010	Delegation of powers under Profession Tax Act, 1975	NULL
22-10-2010	Delegation of powers and duties to the Joint Commissioner, Deputy Commissioner, Assistant Commissioner, Profession Tax Officer under Profession Tax Act(Section 7A)	null
30-10-2010	Due date of payment for PTEC under Profession Tax Act, 1975	NULL
26-11-2010	Mandatory filing of Electronic Return under Profession Tax Act, 1975	NULL
31-01-2011	Mandatory e-return for PTRC Monthly filers under Profession Tax Act, 1975	NULL
11-07-2011	Delegation of power to Authorities under Profession Tax Act, 1975	NULL
18-07-2011	Extention of due data of PTEC payment for 2011-12 under Profession Tax Act, 1975	NULL
18-07-2011	Mandatory e-return for all PTRC holders under Profession Tax Act, 1975	NULL
14-06-2012	Regarding electronic payment of Profession Tax, Interest, Penalty or any amount as per the law from 1st July 2012 under Profession Tax Act, 1975	NULL
25-06-2012	Delegation of powers u/s 18 of PT Act to whom the powers u/s 64 of MVAT Act are delegated.	NULL
09-07-2012	Power delegation u/s.18 of Profession Tax Act, 1975	NULL
02-08-2012	Extension of Due date of payment of tax by persons enrolled on or before 31 May 2012 under Profession Tax Act, 1975	NULL
19-10-2012	Amendments to Profession Tax Rules, 1975	NULL
13-08-2014	Amendment to Profession Tax Rules, 1975	NULL
21-08-2014	Notification u/s 6(3) of the Profession Tax Act, 1975 (Late Fee Exemption)	NULL
18-04-2015	Amendments to Sugarcane Purchase Tax Act, Profession Tax Act,Entry Tax Act & Maharashtra Value Added Tax Act, 2002.	NULL
19-05-2015	Amendment to Profession Tax Rules, 1975	NULL
02-04-2016	PT Latefee exemption to Aided Educational Institutions under Profession Tax Act, 1975	NULL
21-06-2016	Extention to exemption for late fee u/s 6(3) for filling of return under Profession Tax Act, 1975	NULL
19-04-2017	Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2017	NULL
19-04-2017	Chief Agents, Principal Agents, Insurance Agents and Surveyors and Loss Assessors registered or licensed under the Insurance Act, 1938 of Profession Tax Act, 1975	NULL
19-04-2017	SCHEDULE entry 7 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975	NULL
07-06-2017	Rule 11C-2. Remission of Interest of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975	NULL
31-03-2018	Amendments to Profession Tax Act, Maharashtra Value Added Tax Act and MGST Act.(English)	NULL
07-04-2018	Delegation of Power and Jurisdiction to STI under Profession Tax Act, 1975	NULL
09-05-2018	Profession Tax Rule Amendment 2018	NULL
22-02-2019	One Time Payment of Tax Scheme, 2019 under Profession Tax Act, 1975	NULL
06-06-2019	Profession Tax Rule Amendment 2019 to 11(3) and 28(1).	NULL
09-07-2019	Amendments to the Mah. Profession Tax Act and Mah. Value Added Tax Act Second Amendment	NULL
09-07-2019	Amendments to the Mah. Profession Tax Act and Mah. Value Added Tax Act Conversion of Mah. Ordinance No. VI dated 6th March 2019	NULL
18-09-2019	Supersession of the Notification No. PFT.1218/C.R.52/Taxation-3, dated the 2nd February 2019 regarding One Time Payment of Tax Scheme (OTPT), 2019 under Profession Tax Act, 1975	NULL
22-06-2020	Notification for late fee waiver dated 22/6/2020 under Profession Tax Act, 1975	NULL
22-07-2020	Odrinance under the PT act- Amendment to section 5 and 6 under Profession Tax Act, 1975	null
07-08-2020	Amendment to rule 11A of profession Tax Act regarding filing of first return by companies	NULL
02-09-2020	Notification to extend due date for filing returns under Profession Tax Act, 1975	NULL
15-09-2020	Amendment to section 5 and 6 of the Profession Tax Act, 1975	NULL
04-02-2021	The Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2021 regarding From IIIB.	NULL
12-02-2021	The Maharashtra State Tax on Professions, Trades, Callings and Employments (2nd Amendment) Rules, 2021 regarding Rule 4A, 8 and From I and II.	NULL
12-02-2021	Incorporation of Amended Rule 4A in Profession Tax Rules	NULL
17-06-2021	Amendment in the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 Schedule entry 8.	NULL
17-06-2021	Corrigendum of the Maharashtra State Tax On Professions, Trades, Callings And Employments Act, 1975 Notification No. PFT 1220/CR-13/Taxation-3 Dt. 22nd June 2020.	NULL
21-06-2021	Corrigendum of the Maharashtra State Tax On Professions, Trades, Callings And Employments Act, 1975 Notification No. PFT 1220/CR-21/Taxation-3 Dt. 2nd September 2020.	NULL
25-02-2022	Late Fee Waiver Notification dated 25th February for Profession Tax Dealers under Profession Tax Act, 1975	null
27-04-2022	Notification for late fee waiver for Profession Tax Payers under Profession Tax Act, 1975	NULL
06-04-2023	Amendments to section 27A and SCHEDULE I of the Profession Tax Act, 1975	NULL
15-03-2024	Amendment Rule 32 of Profession Tax Rules, 1975	NULL
24-04-2024	Notification for late fee waiver for Profession Tax Payers	NULL
31-07-2024	Amendment to Profession Tax Act 1975, Section 27A (Exemption to CAPF)	NULL
09-08-2024	Date of effect of certain provisions of Maharashtra Act No. XXXII of 2024 (Exemption to CAPF)	NULL