Feb 202021

The Government of Maharashtra vides notification no.PFT-1221/C.R.3/Taxation-3 has amended the Maharashtra State Tax on Professions, Trades, Callings And Employments Rules, 1975.

As per the notification, for providing permanent account number or tax deduction and collection account number under rule 4A, it is added that when a company applies for a certificate of registration or enrolment, it shall provide the Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) under the Income Tax Act, 1961 of all the directors and authorized signatory of the Company. If Pan number is not available then passport Number
This is a permanent requirement while applying the PTRC & PTEC Number for New Company

Furthermore, the provision for the exhibition of certificates under rule 8 has been deleted. Please refer to the notification for more details

Download Notification:- Maharashtra Profession Tax (2nd Amendment) 2021

Courtesy: Prakash Consultancy Services

Apr 302015

In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2015 (Mah. Act No. XVII of 2015), is hereby published under the authority of the Governor.

Following Amendments passed

1. (Levy, Amendment and Validation) Act, 2015.

** In regards to Profession Tax, if any employer has finalize the salary of Apr-2015 Pls recalculate  the same as per new slab

(b) (i) in case of a male, exceed Rs. 7,500 but do not exceed Rs. 10,000 ;
175 per month
(ii) in case of a female, do not exceed Rs. 10,000 ;
Pls click below is the said Notification of the same

Download Circular

courtesy: [Prakash Consultancy Services]

Apr 212015

An overview on Professional Tax

Meaning of professional tax:

Professional Tax is the tax charged by the state governments in India.

Any one earning an income from salary or any one practicing a profession such as chartered accountant, lawyer, doctor etc. are required to pay this professional tax. Different states have different rate and method of collection. Following states impose this levy in India – Karnataka, West Bengal, Andhra Pradesh, Telangana, Maharashtra, Tamil Nadu, Gujarat, Assam, Chhattisgarh, Kerala, Meghalaya, Orissa, Tripura and Madhya Pradesh etc. Business owners, working individuals, merchants and people carrying out various occupations comes under the purview of this tax.

Professional tax is levied by particular Municipal Corporations. The maximum amount payable per year is Rs.2,500/- and in line with your salary, there are predetermined slabs every state acts.

Applicability of Professional Tax as per the Constitution of India:

Article 276 of the Constitution of India lays down that “there shall be levied and collected a tax on professions, trades, callings and employments, in accordance with the provisions of this Act.”

As the different states have its own act for its applicability, levy, collection and assessment hence it is imperative to provide you a list of states where professional tax is applicable and acts passed in those states to ritualized its collection.

Here a list of states with enactments passed for effective implementation of professional tax administration is provided for your ready reference.For more information on professional tax slab, please refer to our other blog on the topic.

 Professional Tax in various States

States where professional tax is implemented

1.Andhra Pradesh
8.Madhya Pradesh
15.Tamil Nadu
19.West Bengal
20.Himachal Pradesh
21.Jammu & Kashmir

States where professional tax is not implemented

26.Arunachal Pradesh
30.Uttar Pradesh
32.Andaman & Nicobar
34.Daman & Diu
35.Dadra & Nagar Haveli

Jul 052014

Maharashtra Govt, has amended Profession Tax Act w.e.f. 1.7.2014 and changed P. Tax slabs are as follows.

Gross Salary
Profession Tax
Monthly gross salary do not exceed Rs.7500/-
Rs. Nil
Monthly gross salary exceed Rs.7501 but do not exceed Rs.10000/-
Rs.175/- pm
Monthly gross salary exceed Rs.10000/-
P Tax Rs.200/- pm &
in Feb Rs.300/- pm




Nov 212012

Profession Tax on Employees in Maharashtra

Profession tax also called tax on employment is imposed by a state under article 276 of the Constitution of India. This tax is deducted from the salary of an employee every month. The profession tax amount is considered exemptible from taxable income of the employee.

Profession Tax is imposed upon professions and employments although the employee is already paying an income tax. As per Article 276, Constitution of India, the total amount payable to any one municipality, local board, district board, or any other legislative agency in the state by way of taxes on Professions, Trades, Callings and Employments is not supposed to exceed Rs. 2,500 p.a.

Employer who must have a certificate of enrollment from tax government department is defined as a person or officer who is answerable for payment or salary or wages of the employee. This authority is supposed to be the head of the office of any establishment or employer.

Profession Tax

  1. An Employer having more than one place of work, will have to apply separately to each authority as regards the place of work coming under the jurisdiction of that authority.
  2. Company hiring many persons has to pay profession tax since being engaged in trade and needs to have certificate of enrollment.
  3. Every Employer has to receive a certificate of Registration within Thirty days from the date of becoming able to pay Profession Tax.
  4. Each person liable to pay tax under this Act has to receive a Certificate of Enrollment in the prescribed manner from the prescribed authority.
  5. If a person is in employment of any diplomatic office, office of consulate, or trade commissioner of foreign country located in any part of the state, he or she has to obtain a certificate of enrollment in case he or she is liable to pay tax and pay the tax by themselves. These offices don’t have to get certificate of registration. If any foreigners are employees in these offices then they are not liable to pay profession tax.
  6. If a person who has to apply for a certificate of enrollment, and has several work places within State of Maharashtra, he or she will need to submit one application for all places of work. He is supposed to give one name of place of work as main place work and submit the application to an authority under whose jurisdiction, the main place of work is located.

Profession Tax Slab for Salaried Employees in Maharashtra

Salary or Wages
Upto Rs.5000/- Nil
Rs.5,001/- to Rs.10,000/- Rs.175/-
Rs.10,001/- and above Rs.200/-*
* Rs.300/- for the month of February


The employer is supposed to deduct tax as per above mentioned rates and deposit with Government. However even if profession tax not deducted, employer is liable to pay tax. For this purpose the Employer should obtain the Registration Certificate from Department within 30 days from date of his liability. The employer should also file the returns and pay taxes as per monthly/quarterly/annual return which ever is applicable to him, determined as per tax liability.

Liability to File Return and Payment of Tax for Employer (From 1-4-2011) onwards

Tax Liability Periodicity Months of salary to be covered Due Date
Less than  Rs. 50,000 in previous year Annual March of the previous year and April to February of the current year 31st March

Rs. 50,000/- or more in previous year


Salary of previous month

End of the month for which return is filed

In case of first year of registration

Monthly Salary of previous month

End of the month for which return is filed

With effect from 1st February, 2011, an Assessee whose Profession Tax liability during the previous year is Rs. 20,000 or more is required to upload his return in Electronic Mode. (Refer Notification No. VAT/AMD-1010/IB/PT/ADM-6 dated 26-11-2010) and is thus able to make payment of Profession Tax in Form MTR-6.

Profession Tax Penalties

– Delays in obtaining Enrollment , a penalty of Rs. 2/per day and  for Registration, a penalty of Rs. 5/- per day.
– Providing false information regarding enrollment – Penalty of 3 times of tax amount.
– Non-payment or late payment of profession tax – Penalty is equal to 10% of the amount of tax to be imposed.
– Late filing of Returns – Penalty of Rs. 300 per return.

Profession tax are exempted in the following cases,

  1. Senior Citizen above 65 years age is tax exempt.
  2. Person suffering from permanent physical disability.
  3. Parent of a child suffering from physically disability.
  4. Parent of a mentally retarded child.
Sep 112012

The following are the Professional Tax Slabs for all the different states in India :-

Salary Slabs Per Month Professional Tax Per Month
Andhra Pradesh
upto Rs.5,000/- Nil
Rs.5,001/- to Rs.6,000/- Rs.60/-
Rs.6,001/- to Rs.10,000/- Rs.80/-
Rs.10,001/- to Rs.15,000/- Rs.100/-
Rs.15,001/- to Rs.20,000/- Rs.150/-
Rs.20,001/- and above Rs.200/-
upto Rs.3,500/- Nil
Rs.3,501/- to Rs.5,000/- Rs.30/-
Rs.5,001/- to Rs.7,000/- Rs.75/-
Rs.7,001/- to Rs.9,000/- Rs.110/-
Rs.9,001/- and above Rs.208/-
upto Rs.12,500/- Nil
Rs.12,501/- to Rs.16,667/- Rs.150/-
Rs.16,668/- to Rs.20,833/- Rs.180/-
Rs.20,834/- to Rs.25,000/- Rs.190/-
Rs.25,001/- & above Rs.200/-
upto Rs.2,999 Nil
Rs.3,000/- to Rs.5,999/- Rs.20/-
Rs.6,000/- to Rs.8,999/- Rs.40/-
Rs.9,000/- to Rs.11,999/- Rs.60/-
Rs 12,000/- and above Rs.80/-
upto Rs.9,999/- Nil
Rs.10,000/- to Rs.14,999/- Rs.150/-
Rs.15,000/- and above Rs.200/-
upto Rs.1,999/- Nil
Rs.2000/- to Rs.2999/- Rs.20/-
Rs.3000/- to Rs.4,999/- Rs.30/-
Rs.5,000/- to Rs.7,499/- Rs.50/-
Rs.7,500/- to Rs.9,999 Rs.75/-
Rs.10,000/- to Rs.12,499/- Rs. 100/-
Rs.12,500/- to Rs.16,666/- Rs.125/-
Rs.16,667/- to Rs.20,833/- Rs.166/-
Rs.20,834/- and above Rs.208/-
Madhya Pradesh
upto Rs.3,333/- NIL
Rs.3,334/- to Rs.4,166/- Rs.30/-
Rs.4,167/- to Rs.5,000/- Rs.60/-
Rs.5,001/- to Rs.6,666/- Rs.90/-
Rs.6,667/- to Rs.8,333/- Rs.150/-
Rs.8334/- and above Rs.175/-
upto Rs.5000/- Nil
Rs.5,001/- to Rs.10,000/- Rs.175/-
Rs.10,001/- and above Rs.200/-*
* Rs.300/- for the month of February
upto Rs.4,166/- Nil
Rs.4,167/- to Rs.6,250/- Rs.16.50/-
Rs.6,251/- to Rs.8,333/- Rs.25/-
Rs.8,334/- to Rs.12,500/- Rs.41.50/-
Rs 12,501./- to Rs.-16,666 Rs.62.50/-
Rs.16,667/- to Rs.20,833/- Rs.33/-
Rs.20,834/- to Rs.25,000/- Rs.35/-
Rs.25,001/- and above Rs.38/-
upto Rs.5000/- Nil
Rs.5,001/- to Rs.6,000/- Rs.30/-
Rs.6,001/- to Rs.8,000/- Rs.50/-
Rs.8,001/-to Rs.10,000/- Rs.75/-
Rs.10,001/- to Rs.15,000/- Rs.100/-
Rs.15,001/- to Rs.20,000/- Rs.150/-
Rs.20,001/- & above Rs.200/-
Tamil Nadu
upto Rs.3,500/- Nil
Rs.3501/- to Rs.5000/- Rs.16.50/-
Rs.5001/- to Rs.7500/- Rs.39/-
Rs.7501/- to Rs.10000/- Rs.85/-
Rs.10001/- to Rs.12500/- Rs.126.50/-
Rs.12501/- & above Rs.182.50/-
upto Rs.2500/- Nil
Rs.2501/- to Rs.3500/- Rs.55/-
Rs.3501/- to Rs.4500/- Rs.85/-
Rs.4501/- to Rs.6500/- Rs.100/-
Rs.6501/- to Rs.10000/- Rs.140/-
Rs.10001/- and above Rs.180/-
West Bengal
upto Rs.5,000/- Nil
Rs.5,001/- to Rs.6,000/- Rs.40/-
Rs.6,001/- to Rs.7,000/- Rs.45/-
Rs.7,001/- to Rs.8,000/- Rs.50/-
Rs.8,001/- to Rs.9,000/- Rs.90/-
Rs.9,001/- to Rs.15,000/- Rs.110/-
Rs.15,001/- to Rs.25,000/- Rs.130/-
Rs.25,001/- to Rs.40,000/- Rs.150/-
Rs.40,001/- and above Rs.200/-