Sr. No.	Act	Date of enforcement
1.	Maharashtra Act No. XIII of 2004	01-07-2004
2.	Maharashtra Act No. XVII of 2006	05-05-2006
3.	Maharashtra Act No. XXXII of 2006	20-06-2006
4.	Maharashtra Act No. VI of 2007	30-03-2007
5.	Maharashtra Act No. XVII of 2009	27-06-2009
6.	Maharashtra Act No. XII of 2010	29-04-2010
7.	Maharashtra Act No. VIII of 2012	25-04-2012
8.	Maharashtra Act No. XXVII of 2014	26-06-2014
9.	Maharashtra Act No. XVII of 2015	18-04-2015
10.	Maharashtra Act No. XV of 2016	26-04-2016
11.	Maharashtra Act No. XXXI of 2017	15-04-2017
12.	Maharashtra Act No. XXVI of 2018	31-03-2018
13.	Maharashtra Act No. XIV of 2019	09-07-2019
14.	Maharashtra Act No. XVI of 2019	09-07-2019

Profession Tax Liability to File Return and Payment of Tax (Up to 31st March, 2011)

(1) Registration (Employer) refer Rule Nos. 11, 11-A and 11-B

	Payment of Tax	Periodicity of Payment-cum-filing of Return	Form No.
(A)	In case of First Year	Quarterly return on or before last day of the quarter to which the return relates.	E-payment in Form MTR-6 and E-return in Form IIIB
		Tax to be paid for the three months immediately preceding the last month of the quarter to which the return relates, as shown in the table below	—
	Quarter Ending on 30th June	Months in respect of which salary/wages, etc. are paid and the amount of tax deducted	Due date for filing the return
	30th September 31st December	March to May June to August	30th June
	31st March	September to November	30th September
		December to February	31st December 31st March
(B)	In case of subsequent year
	(i) if tax liability less than ₹ 5,000 during the previous year or part thereof	(i) Annual return on or before 31st of March of the year to which the return relates. Tax to be paid for March of the immediately preceding year of April to February of the year to which return relates.	E-payment in Form MTR-6 and E-return in Form IIIB
	(ii) ₹ 5,000 or more but less than ₹ 20,000	(ii) Quarterly Return. Refer (A) as per first year.
	(iii) ₹ 20,000 or more	(iii) Monthly return on or before the last day of the month to which the return relates. Tax to be paid off immediately preceding the month to which the return relates.
(C)	Last return	On cancellation of registration certificate, the return should be filed from the first day of the year/quarter/month in which the certificate is cancelled till the date of cancellation.	E-payment in Form MTR-6 and E-return in Form IIIB

Profession Tax Liability to File Return and Payment of Tax (With effect from 1st April, 2011)

	Payment of Tax	Periodicity of Payment-cum-filing of Return	Return Form No.
(A)	In case of First Year	Monthly return on or before last day of the month to which the return relates	E-payment in Form MTR-6 and e-return in Form IIIB
		Tax to be paid for the months immediately preceding the last month to which the return relates, as shown in the table below	—
	Month Ending on 30th April	Months in respect of which salary/wages, etc., are paid and the amount of tax deducted	Due date for filing the return
	31st May	March	30th April
	30th June	April	31st May
	31st July	May	30th June
	31st August	June	31st July
	30th September	July	31st August
	31st October	August	30th September
	30th November	September	31st October
	31st December	October	30th November
	31st January	November	31st December
	29th February	December	31st January
	31st March	January	29th February
		February	31st March
(B)	In case of subsequent year
	(i) If tax liability less than ₹ 50,000 during the previous year or part thereof (₹ 1,00,000 or more w.e.f. 06.06.2019)	(i) Annual return on or before 31st of March of the year to which the return relates. Tax to be paid for March of the immediately preceding year of April to February of the year to which return relates.	E-payment in Form MTR-6 and e-return in Form IIIB
	(ii) ₹ 60,000 or more (₹ 1,00,000 or more w.e.f. 06.06.2019)	(ii) Monthly return on or before the last day of the month to which the return relates. Tax to be paid off immediately preceding the month to which the return relates.
(C)	Last return	On cancellation of registration certificate, last return should be filed from the first day of the year/quarter/month in which the certificate is cancelled till the date of cancellation.	E-payment in Form MTR-6 and e-return in Form IIIB

Notes:

(1)  Vide Circular No. 4T dated 19th March, 2011, the Commissioner has granted grace period of ten days from due date for uploading e-returns.

(2)  With effect from 1st August, 2011, all assessees are required to upload their returns in electronic mode. All assessees are first required to make payment of tax, if any in Form MTR-6 before uploading of e-return. Any return which is remained to be filed for the period 1st April, 2006 onwards is also required to be uploaded electronically. (Refer Notification No. VAT/AMD-1010/IB/PT/ADM-6 dated 14-07-2011).

(3)  With effect from 1st May, 2012, assessees can upload the revised return within six months from the end of the year to which such return relate.

(4)  Vide Notification No. PFT-2019/CR-8/Taxation-3 dated 6th June 2019, the monetary limit for uploading of monthly return is enhanced to ₹ 1,00,000 from ₹ 50,000.

Due Dates of Payment of Tax for EC Holders

LIABILITY	DUE DATE
a)  If enrolled before the commencement of a year of on or up to 31st May of a year	Up to 30th June of that year
b)  If enrolled after 31st May of a year	Within one month of the date of enrolment
c)  If liable as per revision application	Within one month of the date of revision
d)  Lump sum payment of four years for five years (as per Rule 8(3)(a))	On or before 30th June of the year

The payment is to be made in challan in Form MTR-6. Payment can be made in physical mode or through electronic mode at the option of the assessee.

Additional Place of Business and Amendment

As per Section 3(1), an employer having more than one establishment, was required to apply for and obtain different registration certificates for each premise. However, proviso is added on 9th May, 2018 which allow an employer to make a single application to the prescribed authority for his principal place of work. In such case the applicant shall declare other places of work as additional places of work.

Further, an employer already holding more than one certificate of registration for different premises may, at this option apply for any one of his places of work as principal place of work and can apply for cancellation of certificates of registration granted for the other places of work, to the prescribed authority, under whose jurisdiction other places of work falls.

Time Barring Limits

Employer

With effect from 1st April, 2004, if all the returns are filed by the employer within one month from the end of the year to which such return relate, then an assessment is to be completed within three years from the end of the said year Section 7(3).

In any other case, assessment is to be completed within eight years from the end of the relevant year. Sections 7(5) & 7(6).

The amount of tax due as per assessment order is required to be paid within fifteen days from the date of receipt of the order.

Enrolled person

With effect from 1st May, 2012, liability of a newly enrolled person is restricted for last eight years only section 3(2).

Further, with effect from 1st April, 2017 time barring limit is reduced to four years for unenrolled person. (Trade Circular No. 11T of 2017 dated 20-4-2017).

Unregistered Employer

An employer who has been granted registration certificate on or after 1-4-2017 shall not be liable to pay tax for a period of more than four years from the end of the year immediately preceding the year in which registration certificate has been granted or the year in which the proceeding for registration has been initiated, whichever is earlier (section 4A).

Circulars/Notifications for Extension of Due Date for Payments of Tax

Sr. No.	Circular/Notification No.	Dated	Subject
1.	Cir. No. 9-T of 2001. PFT-2001/Adm-7/40/B-1104	30-6-2001	Date of payment of the Profession Tax is extended up to 31st July, 2001 for the period 2001-02
2.	Cir. No.19-T of 2002 PFT-2002/Adm-7/21/B-457	28-6-2002	Date of payment of the Profession Tax is extended up to 31st July, 2002 for the period 2002-03
3.	Cir. No. 21-T of 2006. PFT/2006/P.T./Adm-7/23/B-276	19-8-2006	Date of payment of the Profession Tax is extended up to 30th September, 2006 for the period 2006-07
4.	Notification No. PFT/2006/Adm-29/NTF-23, - issued by the Commissioner of Prof. Tax	30-6-2008	Due date for payment of tax for the year 2008-09 extended up to 30th August, 2008
5.	Notification No. PFT/2009/Adm-29/NTF - issued by the Commissioner of Prof. Tax	29-6-2009	Due date for payment of tax for the year 2009-10 extended up to 31st July, 2009 for those persons who were already enrolled on 31st May, 2009
6.	Notification No. PFT/2010/Adm-29/NTF - issued by the Commissioner of Prof. Tax	30-6-2010	Due date for payment of tax for the year 2010-11 extended up to 31st July, 2010 for those persons who were already enrolled on 31st May, 2010
7.	Notification No. PFT/2011/Adm-29/NTF - issued by the Commissioner of Prof. Tax	13-7-2011	Due date for payment of tax for the year 2011-12 extended up to 31st August, 2011 for those persons who were already enrolled on 31st May, 2011
8.	Notification No. PFT/2012/Adm-20/NTF - issued by the Commissioner of Sales tax	2-8-2012	Due date for payment of tax for the year 2012-13 extended up to 31st August, 2012 for those persons who were already enrolled on 31st May, 2012
9.	Notification No. PFT/2015/Mah. Amendment Act No. XVII of 2015.	28-4-2015	Female exempted from Profession tax payment with effect from 1st April, 2015, if monthly salary is up to ₹ 10,000/-
10.	Notification No. PFT-2017/C.R. 20A,20B and 20C/taxation-3	19-04-2017	Exemption of whole late fees is available to an employer who files return along with payment of tax for any of the period upto the 31st March 2017, on or before 30th September, 2017.
11.	Trade Circular No. 57-T of 2017.	30-12-2017	Exemption from payment of late fees to those Employers who obtained PTRC TIN on or after 25th May, 2016 on SAP based system. Exemption is for the return period April, 2016 to December, 2017 provided returns are filed on or before 31st January, 2018.
12.	Trade Circular No. 15-T of 2018, 28-T of 2018, 6-T of 2019, 11-T of 2019.	21/05/2018	Exemption period from payment of late fees for the return period from April 2016 to March 2019, provided tax is paid before due date.
		19/10/2018
		14/01/2019
		30/03/2019

  a) Due date for application for registration and enrolment: As per section 5(3): Every employer of person, required to obtain a certificate of registration or enrolment (including revision) shall apply within 30 days of his becoming liable to pay tax

  b) Due date for payment of assessment dues: The amount of tax assessed u/s. 7 of the Act shall be paid within fifteen days of receipt of the notice of demand from the prescribed authority.

Interest, Penalty and recovery under the P.T. Act

Penalty for "Late Application" for P. T. Enrolment/Registration [section 5(5)]

The prescribed authority may impose penalty of ₹ 5 (₹ 20 up to 30-4-2002) for each day of delay in case of an employer for registration and of ₹ 2 (₹ 5 up to 30-4-2002) for each day of delay in case of any person for enrolment, after giving a reasonable opportunity of hearing.

Penalty for giving "False information in any application" for Enrolment/Registration [section 5(6)]

The authority may impose penalty equal to 3 times the tax payable under the Act (up to ₹ 1,000 till 30-4-2002), after giving an opportunity of hearing.

Penalty for "Late filing of returns" by Employer [section 6(3)]

The authority may impose penalty of ₹ 300 per return (up to ₹ 5 for each day of delay up to 30-4-2002), after giving opportunity of hearing.

Penalty for "Non-payment or late payment of tax" by Employee/Employer (section 10)

The authority may impose a penalty equal to 10% of the tax due (up to 50% of the tax due up to 30-4-2002), after giving opportunity of hearing.

Interest on late payment of tax (Section 9)

  ♦  Interest for late payment of tax was @ 2% p.m. upto 30-06-2004.

  ♦  It was reduced to 1.25% p.m. with effect from 1-7-2004 till 30-04-2017.

  ♦  With effect from 1-5-2017, Interest is chargeable @ 1.25% p.m. or part thereof for delay in payment of tax upto one month. Thereafter, for second and third month interest will be charged @ 1.5% p.m. or part thereof. From fourth month onward, interest will be chargeable @ 2% p.m. or part thereof. (Notification No. PFT-2017/C.R. 20C/Taxation-3 dated 19-04-2017)

  ♦  However, unenrolled person is required to pay interest @1.25% per month or part thereof Section 9(3A).

Interest on refund of excess payment of tax (Section 19A)

The interest @ 6% p.a. for a maximum period of eighteen months on refund arising out of any period of assessment commencing on or after 1-4-2004.

Penalty for non-compliance (section 20)

The authority may impose a penalty not exceeding ₹ 5,000/-, if fails to comply with any of the provisions of the Act & Rules.

Fees for late uploading of returns

Late fees of ₹ 1,000/- is provided from 1st August, 2012 for delay in uploading of returns. However, with effect from 6th March, 2019, fees of ₹ 200/- only will be attracted, if returns are uploaded within a period of thirty days after the expiry of the prescribed time.

Recovery of Profession Tax Dues

The provisions of the Maharashtra Goods and Services Tax Act, 2017 regarding recovery of tax shall, mutatis mutandis apply for the recovery of dues under this Act.

Schedule I (See Section 3) w.e.f. 1-4-2006

Schedule of rates of tax on Professions, Trades, Callings and Employments

Sr. No.	Class of Persons	Rate of Tax
1.	Salary and wage earner. Such person whose monthly salaries or wages:	From 1-4-2015 onwards
	(i) Do not exceed ₹ 7,500/-	(i) Nil
	(ii) Exceeds ₹ 7,500/- but do not exceed ₹ 10,000/- - Male	(ii) ₹ 175 per month
	(iii) Up to ₹ 10,000/- - Women	(iii) Nil
	(iv) Exceeds ₹ 10,000/-	(iv) ₹ 2500 per annum to be paid in the following manner
		(a) ₹ 200 per month except for the month of February
		(b) ₹ 300 for month of February
2.	Salary and wage earner. Such person whose monthly salaries or wages:	From 1-7-2014 to 31-3-2015
	(i) Do not exceed ₹ 7,500/-	(i) Nil
	(ii) Exceeds ₹ 7,500/- but does not exceed ₹ 10,000/-	(ii) ₹ 175 per month
	(iii) Exceeds ₹ 10,000/-	(iii) ₹ 2,500 per annum to be paid in the following manner
		(a) ₹ 200 per month except for the month of February
		(b) ₹ 300 for month of February
3.	Salary and wage earner. Such person whose monthly salaries or wages:	From 1-7-2009 to 30-6-2014
	(i) Do not exceed ₹ 5,000	(i) Nil
	(ii) Exceeds ₹ 5,000 but does not exceed ₹ 10,000	(ii) ₹ 175 per month
	(iii) Exceeds ₹ 10,000	(iii) ₹ 2,500 per annum to be paid in the following manner
		(a) ₹ 200 per month except for the month of February
		(b) ₹ 300 for month of February

 

Sr. No.	Class of Persons	Rate of Tax
1.	Salary and Wage earner. Such persons whose monthly salaries or wages: (i) Do not exceed ₹ 2,500 (ii) Exceed ₹ 2,500 but do not exceed ₹ 3,500 (iii) Exceed ₹ 3,500 but do not exceed ₹ 5,000 (iv) Exceed ₹ 5,000 but do not exceed ₹ 10,000 (v) Exceed ₹ 10,000	Up to 30-6-2009 (i) Nil (ii) ₹ 60 per month (iii) ₹ 120 per month (iv) ₹ 175 per month (v) ₹ 2,500 per annum to be paid in the following manner. (a) ₹ 200 per month except for the month of February; (b) ₹ 300 for the month of February
1A	Person as notified under section 4B (i.e., Chief agents, Principal agents, Insurance agents, Surveyors and Loss Assessors registered/licensed under the Insurance Act, 1938)	From 1-4-2017 ₹ 2,500 per annum
2.	(a) Legal practitioners including Solicitors and Notaries; (b) Medical Practitioners including Medical Consultants and Dentists; (c) Technical and Professional Consultants, including Architects, Engineers, R.C.C. Consultants, Tax Consultants, Chartered Accountants, Actuaries and Management Consultants (d) Chief Agents, Principal Agents, Insurance Agents and Surveyors or Loss Assessors registered or licensed under the Insurance Act, 1938, U.T.I. Agents under U.T.I. Scheme, N.S.S. Agents under Postal Scheme (e) Commission Agents, dalals and brokers (other than estate brokers covered by any other entry elsewhere in this Schedule) (f) All types of Contractors (other than building contractors covered by any other entry elsewhere in this Schedule) and (g) Diamond dressers and diamond polishers having not less than one year's standing in the profession	From 1-4-2006 ₹ 2,500 per annum
3.	(a) Members of Association recognised under the Forward Contracts (Regulation) Act, 1952	₹ 2,500 per annum
	(b) (i) Member of Stock Exchanges recognised under the Security Contracts (Regulation) Act, 1956;	₹ 2,500 per annum
	(ii) Remisiers Recognised by the Stock Exchange	₹ 2,500 per annum
4.	(a) Building Contractors	₹ 2,500 per annum
	(b) Estate agents, Brokers or Plumbers, having not less than one year's standing in the profession	₹ 2,500 per annum
5.	Directors (other than those nominated by Government) of Companies registered under the Companies Act, 1956, and banking companies as defined in the Banking Regulation Act, 1949 Explanation. The term "Directors" for the purpose of this entry will not include the persons who are Directors of the Companies whose registered offices are situated outside the State of Maharashtra and who are not residing in the State of Maharashtra	₹ 2,500 per annum
6.	(a) Bookmakers and Trainers licensed by the Royal Western India Turf Club Limited	₹ 2,500 per annum
	(b) Jockeys licensed by the said Club	₹ 2,500 per annum
7.	Self-employed persons in the Motion Picture Industry, Theatre, Orchestra, Television, Modelling or Advertising Industries, as follows:
	(a) Writers, Lyricists, Directors, Actors and Actresses (excluding Junior Artists), Musicians, Playback Singers, Cameramen, Recordists, Editors and Still Photographers	₹ 2,500 per annum
	(b) Junior Artists, Production Managers, Assistant Directors, Assistant Recordists, Assistant Editors and Dancers	₹ 1,000 per annum
8.	Dealers registered under the Maharashtra Value Added Tax Act, 2002, or dealers registered only under the Central Sales Tax Act, 1956 whose annual turnover of sales or purchases,
	(i) is ₹ 25 lakh or less	₹ 2,000 per annum
	(ii) exceeds ₹ 25 lakh	₹ 2,500 per annum
9.	Occupiers of factories as defined in the Factories Act, 1948 who are not covered by entry 8 above	₹ 2,500 per annum
10.	(1) (A) Employers of Establishments as defined in the Bombay Shops and Establishments Act, 1948, where their establishments are situated within an area to which the aforesaid Act applies, and who are not covered by entry 8, — such employers of establishment, —
	(a) Where no employee is employed	₹ 1,000 per annum
	(b) Where not exceeding two employees are employed	₹ 2,000 per annum
	(c) Where more than two employees are employed	₹ 2,500 per annum
	(B) Employers of Establishments as defined in the Bombay Shops and Establishments Act, 1948, where their establishments are not situated within an area to which the aforesaid Act applies, and who are not covered by entry 8 — Such employers of establishment,
	(a) Where no employee is employed	₹ 500 per annum
	(b) Where not exceeding two employees are employed	₹ 1,000 per annum
	(c) Where more than two employees are employed	₹ 2,500 per annum
	(2) Persons owning/running STD/(ISD Booths or Cyber Cafes, other than those owned or run by Government or by physically handicapped persons	₹ 1,000 per annum
	(3) Conductors of Video or Audio Parlours, Video or Audio Cassette Libraries, Video Game Parlours	₹ 2,500 per annum
	(4) Cable Operators, Film Distributors	₹ 2,500 per annum
	(5) Persons owning/running marriage halls/conferences halls, beauty parlours, health centres, pool parlours	₹ 2,500 per annum
	(6) Persons running/conducting coaching classes of all types	₹ 2,500 per annum
11.	Owners or lessees of Petrol/Diesel/Oil pumps and service stations/Garages and Workshops of automobiles	₹ 2,500 per annum
12.	Licenced foreign liquor vendors and employers of residential hotels and theatres as defined in the Bombay Shops and Establishments Act, 1948.	₹ 2,500 per annum
13.	Holders of permits for transport vehicles granted under the Motor Vehicles Act, 1988, which are used or adapted to be used for hire or reward, where any such person holds permit or permits for
	(a) Three wheeler goods vehicles, for each such vehicle	₹ 750 per annum
	(b) Any taxi, passenger car, for each such vehicle	₹ 1,000 per annum
	(c) (i) Goods vehicles other than those covered by (a)	₹ 1,500 per annum
	(ii) Trucks or buses, for each such vehicle:	₹ 1,500 per annum
	Provided that the total tax payable by a holder under this entry shall not exceed ₹ 2,500 per annum
14.	Money lenders licensed under the Bombay Money Lenders Act, 1946	₹ 2,500 per annum
15.	Individuals or institutions conducting Chit Funds	₹ 2,500 per annum
16.	Co-operative Societies registered or deemed to be registered under the Maharashtra Co-operative Societies Act, 1960, and engaged in any profession, trade or calling,
	(i) State level societies	₹ 2,500 per annum
	(ii) Co-operative sugar factories and spinning mills	₹ 2,500 per annum
	(iii) District level societies	₹ 750 per annum
	(iv) Handloom weavers co-operative societies	₹ 500 per annum
	(v) All other co-operative societies not covered by clauses (i), (ii), (iii) & (iv) above	₹ 750 per annum
17.	Banking Companies as defined in the Banking Regulation Act, 1949	₹ 2,500 per annum
18.	Companies registered under the Companies Act, 1956 and engaged in any profession, trade or calling	₹ 2,500 per annum
18A.	Limited Liability Partnership, registered under the Limited Liability Partnership Act, 2008	₹ 2,500 per annum
19.	(a) Each partner of a firm (whether registered or not under the Indian Partnership Act, 1932).	₹ 2,500 per annum
	(b) Each partner of a Limited Liability Partnership, registered under the Limited liability Partnership Act, 2008 engaged in any profession, Trade or Calling.	₹ 2,500 per annum
20.	Each coparcener (not being a minor) of a Hindu Undivided Family which is engaged in any profession, trade or calling	₹ 2,500 per annum
20A.	Service provider registered under the Finance Act, 1994 (i.e., Service Tax Act)	₹ 2,500 per annum
21.	Persons, other than those mentioned in any of the preceding entries, who are engaged in any profession, trade, calling or employment and in respect of whom a notification is issued under the second provision to sub-section (2) of section 3	₹ 2,500 per annum

Note 1: Notwithstanding anything contained in this Schedule, where a person is covered by more than one entry of this Schedule, the highest rate of tax specified under any of those entries shall be applicable in his case. This provision shall not be applicable to entry 16(iv) of the Schedule.

Note 2: For the purposes of Entry 8 of the Schedule, the profession tax shall be calculated on the basis of the "turnover of sales or purchases" of the previous year. If there is no previous year for such dealer, the rate of profession tax shall be ₹ 2,000. The expressions "turnover of sales" or "turnover of purchases" shall have the same meaning as assigned to them, respectively, under the Maharashtra Value Added Tax Act, 2002.

Note 3: Parents of a mentally retarded child and the persons who have completed the age of 65 are exempted from paying profession tax w.e.f. 1-4-1995. Please refer Commissioner's Circular No. 19-T of 1995. Circular No. PFT-1094/Adm-7/117/B-1255 Bombay, dated 6-10-1995 and Circular No. 1-T of 2001 dated 3-3-2001. Levy of P.T. on firm and under Entry Nos. 20 and 21 to Old Schedule was introduced w.e.f. 1-5-1994 and same is deleted w.e.f. 1-4-1999. Whereas levy of P.T. on Coparcener of HUF was introduced w.e.f. 1-5-1994 under Entry No. 22 of Old Schedule and same is continued even after 1-4-1999 under Entry No. 20 of new Schedule up to 31-3-2000. w.e.f. 1-4-2000.

Profession Tax Schedule

Rate of Profession Tax payable by persons covered by Schedule Entry except Entry 1 as under

Year		Rate of Profession Tax
1975-1976 to 1988-1989		₹ 250/-
1989-1990 to 1993-1994		₹ 600/-
1994-1995 to 1996-1997		₹ 850/-
1997-1998		₹ 1,000/-
1998-1999		₹ 1,500/-
	Income < ₹ 1 lakh	Income > ₹ 1 lakh < ₹ 2 lakh	Income > ₹ 2 lakh
	Turnover < ₹ 25 lakh	Turnover > ₹ 25 lakh < ₹ 1 crore	Turnover > ₹ 1 crore
1999-2000	₹ 1,500/-	₹ 2,000/-	₹ 2,400/-
2000-01 to 2005-06	₹ 1,700/-	₹ 2,200/-	₹ 2,500/-
From 1-4-2006 onwards	Turnover less than ₹ 25 lakh ₹ 2,000/-	Turnover more than ₹ 25 lakh ₹ 2,500/-

Profession Tax TDS

With effect from 1-4-2017, an insurer registered under IRDA Act, 1999 is required to deduct TDS not exceeding ₹ 2,500/- per annum while making payment of commission to Chief Agents, Principal Agents, Insurance Agents, Surveyors and loss assessors registered/licensed under the Insurance Act, 1938. The said TDS amount is to be deposited on or before last day of the month in which such deduction is made. (Notification No. PFT-2017/C.R. 20B/taxation-3 dated 19-4-2017). If such agents are already enrolled, then they may apply for cancellation of enrolment number with effect from 1-4-2017. Alternatively, an agent may continue to pay tax and submit the certificate prescribed under Rule 9A to the Insurer, so the insurer will not deduct tax. (Trade Circular No. 13T of 2017 dated 26-4-2017).

Profession Tax Amnesty Scheme, 2009

 A)  Profession Tax Amnesty Scheme 2009 was declared for persons covered in Entry No.13 of the Schedule 1 i.e., for motor vehicle permit holders. (PT-1009/PK-23/KARADHAN-3 29-6-2009).

 B)  Profession Tax Enrolment Incentive Scheme 2009 was declared as per Finance Department G.R. 29th July, 2009. This scheme was in operation during the period 1-8-2009 to 31-3-2010. The benefit of the Amnesty was available to unenrolled persons. After enrolment, EC holder was required to pay entire tax for the period 1-4-2005 to 31-3-2010 along with interest thereon. If this amount is paid then he will be exempted from payment of tax, interest and penalty in respect of period prior to 31-3-2005. Penalty for late payment of tax from 1-4-2005 as well as penalty for late application will also be waived. (Refer Circular No. 30T of 2009 dated 3-11-2009).

Profession Tax Enrolment Amnesty Scheme, 2016

 1)  A new sub-section (3) has been added in section 3 w.e.f. 1st April, 2016 which provides that any unenrolled person shall not be liable to pay tax for any period prior to 1st April, 2013, If (a) he makes an application for enrolment from 1st April, 2016 to 30th September, 2016 or (b) his application for enrolment is pending on 1st April, 2016.

 2)  An unenrolled person is required to submit e-application on department's website during this specific period. On obtaining enrolment Number, he is required to make payment of tax.

Profession Tax and related interest in respect of periods prior to 1st April, 2013 will be waived in full, if enrolment certificate is obtained during Amnesty period.

Penalty under section 5, sub-section (5) will not be imposed against the person who obtains Enrolment certificate during the scheme period.

Business Audit and Electronic Filing of Return

Under Maharashtra Act No. XII of 2010 dated 29th April, 2010 new section 7A is inserted. As per the inserted Section, the provision related to business audit under section 22 of the MVAT Act and the provisions of the MVAT Rules so far as related to the electronic filing of return and electronic payment of tax shall apply to Profession Tax Act.

D.D.Q.s u/s. 12A of the Act

Important D.D.Q.s u/s. 12A of the Profession Tax Act

Sr. No.	Section/Rule/Schedule Entry	Subject	Gist	Name of the Case	Case No.	Date
1	Section 3 ………... Section 2(ca) …….Entry 2	Levy & Charge of Tax …... Definition of "engaged" …… Legal Practitioners etc.	Registered Advocate with Bar Council of Maharashtra on 2-2-1968, but has filed affidavit stating that due to domestic & financial difficulties he actually started practice on 7-8-1978. Held liable from 1-4-1981 COMMENTS - In this decision three points are considered. 1) Affidavit is allowed. 2) Liability is not from registration, but from the standing in profession. 3) Two complete financial years are to be excluded. This means apart from these first two years if there is any part of the year, that year also.	Shri Ramesh Chandra Shankar Jadhav, Sangli	PTQ-1178/Adm- 5/39/B-3	1-1-1979
2	Section 2(h)	Definition of "Salary or Wage"	The applicants are Construction Engineers, taken the work of construction of dam at Akola & Nashik in the interior jungles. Due to expensive/non-availability food, workers were given food subsidy every month. Held - that food subsidy falls within the scope of salary	Tolani Ltd.	PTQ-1178/Adm- 7/42/B-1	16-2-1979
3	Sec. 5(2)… Entry 16	Enrolment Co-op. Society	The applicants are Construction Engineers, taken the work of construction of dam at Akola & Nashik in the interior jungles. Due to expensive/non-availability food, workers were given food subsidy every month. Held - that food subsidy fall within the scope of salary.	Sardar Carbonic Gas Employees Co-op. Credit Society.	PTQ-1178/Adm- 7/30/B-3	23-2-1979
4	Sec. 5(2)… Entry 13	Enrolment Motor Vehicle	Motor crane owner is not liable for enrolment as it is not covered under the Motor Vehicle Act, 1939	Shri Pradeep Abhyankar	PTQ-1179/Adm- 7/34/B-4	31-3-1980
5	Sec. 5(2) …Sec 2(e) …. …. ... Entry 2	Enrolment …Definition of "person" …. Legal Practitioner	An advocate having permanent office and residence at Belgaum, Karnataka, ordinarily practice in the courts in Belgaum & is casually required to appear before any other courts in Maharashtra. It means he cannot be called as 'carrying on profession or alternatively engaged in Maharashtra. Hence not liable to pay tax in Maharashtra.	Shri N. I. Chimade, Advocate	PTQ-1180/Adm- 7/25/B-1	11-7-1980
6	Sec. 5(2) …Entry 2(d)	Enrolment Agents	Authorised representative of the Bank of Maharashtra under the Lok Mangal Daily deposit scheme for 3 years, gets commission at certain rates on the collection made by her. She cannot be called as 'agent'. Hence not liable.	Smt. Jyotsna C. Sawant	PTQ-1180/Adm- 7/14/B-2	11-8-1980
7	Sec. 5(2) …. Entry 10(ii) or (iii)	Enrolment … Employers of Establishment	The applicant is fruit commission agent registered under Shop Act. Acts on behalf of buyer & seller and gets commission. Also hires persons for loading and unloading fruits. He pays wages to them but deducts from the bills of buyer or seller. Since no activity is done on his own account, he is not liable for enrolment.	Shri A.M.K. Bagban	PTQ-1180/Adm- 7/21/B-4	3-11-1980
8	Sec.5(2) … Sec. 2(e)	Enrolment … Definition of "person"	Shri Baines, Director of Heatly & Gresham (India) Ltd., resides in U.K. & during 1975-76 & 1976-77 he attended only two Board meetings. Duties of him did not extend beyond attending Board meeting occasionally & he does not look after day-to-day affairs of the company. Held not liable. COMMENTS - This decision is not applicable after 1986 because the words "actively or otherwise" added after the word "engaged" in the definition of "person".	Shri H. R. Baines, director Heatly & Gresham (India) Ltd.	PTQ-1178/Adm- 7/14/B-1	27-11-1981
9	Sec. 5(1) … Sec. 2(ba)(iii)	Registration … Definition of "employee"	The members of co-operative society come together for collective labour work. They are sharing profit of the society on certain basis. However they are not employees of the society as members would not be covered by the term employee.	Godi Seal Kamgar Sahakari Sanstha Ltd.	PTQ-1182/Adm-7/2/B-3	31-3-1983
10	Sec. 5(2) …. Entry 20 (i) . . . . . . Entry 19	Enrolment … Partnership Firm …. Each partner of a firm	A firm registered as partnership at Madras, two partners permanently residing at Madras, and one partner is paying Prof. Tax under other entry in Maharashtra. Company opened branch office at Mumbai. Remaining two partners held liable to pay Prof. Tax. This is due to the reason that the firm is registered under Indian Partnership Act, 1932 and also engaged in profession is Maharashtra.	Ambattur Clothing Company	PTQ-1189/Adm- 7/19/B-13	28-12- 1990
11	Sec. 2(e) ………... Entry 5	Definition of "person" …. Directors of Company	Company registered in State of Gujarat, branch office at Jalna, Maharashtra & all the directors residing at Gujarat. Directors are liable because company registered under Indian Companies Act, 1956 and engaged in business in Maharashtra through its branch.	Navbharat Seed Pvt. Ltd.	PTQ-1190/Adm-7/1/B-3	14-6-1991
12	Sec. 5(2) … Sec. 2(e) … …. Entry 2(c)	Enrolment … Definition of "person" … Professional consultant	Applicant who is a commercial artist conducting coaching classes in drawing & painting and guides the students. Held liable to pay tax.	Shri Vinod T. Desai	PTQ-1191/Adm-7/1/B-6	24-6-1991
13	Sec. 5(2) … Sec. 2(e) … .. …… Entry 2(e)	Enrolment … Definition of "person" … Commission Agent	A Stamp Vendor is liable for enrolment because he is engaged in profession of selling court fee stamps on commission basis. He is covered by the term "person".	Shri Krishna- kumar V. Inge	PTQ-1191/Adm- 7/7/B- 203	26-3-1992
14	Sec. 5(2) … Entry 2(e)	Enrolment … Commission Agent	A bank deposits collecting agent is nothing but commission agent. Hence liable.	Shri Mohan Dharinder Kabra	PTQ-1192/Adm-7/1/B-8	31-3-1992
15	Sec. 5(2) … Entry 10(2)	Enrolment … Conductors of Video Parlours	Video Exhibitor is liable for enrolment.	Shri Chandra kant D. Mhatre	PTQ-1191/Adm-7/9/B-7	31-3-1992
16	Sec. 5(2) … Entry 19	Enrolment … Each partner of a firm	Firm has commenced business on 3-2-1992 and applied for Registration under Indian Partnership Act on 20-4-1992. Hence partner for liable for enrolment from 1992-93 as firm was not registered in 1991-92.	Shri Milind Govind Kalelkar	PTQ-1193/Adm-7/1/B-1	11-2-1994
17	Sec. 2(ca)	Definition of "engaged"	A Firm registered under P.T. Act is not liable to pay tax if there is no business activity.	Dholandas Darumal & Company	PTQ-1195/Adm- 7/12/B-05	5-7-1995
18	Sec. 5(2) … Sec. 2(e) … ….. Entry 21	Enrolment … Definition of "person" …. HUF	The HUF carried out following activities of investing funds on bills of exchange basis & investments in mutual funds & UTI. HUF is liable to pay tax.	Bhagwan- das L. Raheja	PTQ-1195/Adm- 7/19/B-24	19-1-1996
19	Sec. 5(1) … Sec. 5(2)	Registration … Enrolment	Company employed employees & engineers exclusively for their place of work at oilfields at northwest of Bombay, offshore India. Not liable for enrolment as place is outside Maharashtra.	Enron Oil & Gas India Ltd.	PTQ-1196/Adm-7/2/B-1	17-4-1996
20	Sec. 5(1) … Sec. 2(ba)(iii)	Registration … Definition of "employee"	Company appointed four employees at the Company's Branch Office at Calcutta (W.B.) to look after the liaison work at Nagpur unit. The pay & allowances of these employees were drawn & paid from Nagpur factory. Not liable as an employer.	Richardson & Cruddas (1972) Ltd.	PTQ-1198/Adm-7/1/B-1	19-4-1999
21	Entry 2(c)	Professional consultant	An agent processing advertisement for a publisher is not a technical expert or consultant. Not liable to pay tax.	B. Vasant Publicity	PTQ-1179/Adm- 7/29/B-3	31-3-1980
22	Entry 16	Co-operative society	A housing society registered as a Private company but carrying on all the activities of a housing society is not liable to be enrolled.	Neem Chhaya Apartment Pvt. Ltd.	PTQ-1181/Adm- 7/10/B-1	7-12-1981
23	Entry 14	Money Lender	A finance broker is not liable to pay tax because the wordings in the entry are "money lenders licensed under the Bombay Money Lenders Act, 1946".	Shri Vasantrao Ram- chandra Mhetras	PTQ-1179/Adm- 7/42/B-1	4-2-1980
24	Section 5(2)	Enrolment	A flower decorator doing job work herself at the sites of the parties is not liable to pay tax.	B. J. Mehta	PTQ-1182/Adm-7/1/B-1	3-8-1982
25	Entry 10	Employers of Establishment	A charitable institution registered under the Bombay Public Trust Act, 1950 is not liable to pay tax.	Ayurvidya Prasarak Mandal	PTQ-1178/Adm- 5/9/21B-2	6-6-1978

Important Circulars under the Profession Tax Act

 1.  Professionals like Doctors, Advocates etc. are not liable for enrolment if retired from business but continue to be on the list of Council, Association etc. (PFT-1081/ADM- 7/Circular No. 99 dated 30-3-1981).

 2.  Penalty u/s. 5(5) for late Registration and Enrolment to be restricted to 2% per month of tax payable. (PT/1882/ADM-7 dated 30-7-1982. Circular No. 102 of 1982).

 3.  Penalty u/s.10 for late payment of tax is not to be levied without consulting A. C. of P.T. (RET/1082/ADM-7 dated 1-10-1982. Circular No. 105 of 1982).

 4.  Penalty u/s. 6(3) of P.T. Act, to Registered Employer for late filing of return to be restricted to 2% of tax per month. (PFT-1883/ADM-7/B dated 12-1-1983 Circular No. 105 of 1983).

 5.  Clarification for shifting of place of Registered Employer and change in the constitution of taxpayer under the Profession Tax Act. (PFT- 1076/3068/RS dated 6/10/1976-23 STR 35).

 6.  Liability of Firm under the P.T. Act, 1975 and cancellation of Enrolment Certificate of Firm. (PFT-2086/ADM/7/62-B-135. Circular No. 2 of 1988 dated 3/2/1988).

 7.  Liability of Registered Partnership Firm under the P. T. Act, 1975. (PFT-2086/ADM-7/62/B-378 Circular No. 11 of 1988 dated 25/3/1988).

 8. Adjustment/Refund of excess tax paid by registered partnership firms for the year 1985-86 and thereafter. (PFT-2086/ADM-7/67/B-1307 Circular No. 34 of 1988 dated 27/10/1988 & PFT-2086/ADM-7/62/B-2024 Circular No. 35 of 1988 dated 16/12/1988).

 9.  Assessment of Registration Certificate holders under Profession Tax Act, 1975. (PFT-6084/ADM-7/84/B-681 Circular No. 5 of 1990 dated 21/6/1990).

10.  Amendment of the Profession Tax Act, 1975 - Section 2(ca) inserted defining word - 'engaged'. (PFT-1190/ADM-7/181/B-1102 Circular No. 15 of 1990 dated 4/10/1990).

11. Amendment to the Profession Tax Act, 1975. Exemption from payment of Profession Tax to the Physically handicapped persons. (PFT-1087/ADM-7/49/B-1423 Circular No. 18 of 1990 dated 2/12/1990).

12. Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment and Validation) Ordinance, 1991 (Maharashtra Ordinance No. VI of 1991) Exemption u/s. 27A(a) of the Profession Tax Act, 1975. (PFT-1191/ADM-7/4/B-362 Circular No. 6 of 1991 dated 04/03/1991).

13. Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 - Amnesty Scheme 1992. (DC/PT/AMNESTY/92/B-782 dated 6/3/1992).

14. Amnesty Scheme 1992 - Profession Tax Act, 1975. (PFT-1591/ADM-7/134/B-132 Circular No. 5 of 1992 dated 6/3/1992).

15. Amendment to Entry 13 of Schedule 1 of Profession Tax Act, 1975 (Transport Operators w.e.f. 1-5-1992) (PFT-1192/ADM-7/65/B-408 Circular No. 14 of 1992 dated 3/7/1992).

16. Payment of Profession Tax as per Composition scheme for the period 1993-94. (PFT-1594/ADM- 7/11/B 279. Circular No. 5T of 1994).

17. Amendment to the Profession Tax Act, 1975. (PFT-1092/ADM-7/99/B-392 Circular No. 12T of 1994 dated 13/5/1994-41 STR 94).

18. Part payment in appeal - Minimum 25% of dues instead of 100% (AMD-1095/8/ADM-3 Circular No. 9T of 1995 dated 28/06/1995. - 42 STR 44).

19. Exemption of Profession Tax to parents of mentally retarded child and persons who have completed the age of 65 years (PFT-1094/ADM- 7/117/B-1255 Circular No. 19T of 1995 dated 6/10/1995 - 42 STR 215).

20. Amendments to the Profession Tax Act, 1975 (PFT-1095/ADM-7/97/B-1044 Circular No. 29-T of 1996 dated 17/10/1996 - 43 STR 106).

21. Amnesty Scheme, 1996 - Profession Tax Act, 1995 (PFT-1595/ADM-7/91/B Circular No. 30-T of 1996 dated 31/10/1996 - 43 STR 111).

22. Amnesty Scheme under Profession Tax Act (PFT- 1595/ADM-7/91/B-398 Circular No. 7T of 1997 dated 10/4/1997 - 44 STR 5).

23. Amendment to Schedule and date of effect 15-5-1997 (ADM-1097/1/ADM-3 Circular No. 10T of 1997 dated 3/6/1997 - 44 STR 97).

24. Upon deletion of Entries 20 and 21 w.e.f. 1-4-1999, the firm/HUF are not liable to pay P.T.

(MMB-10999/37/ADM-3 Circular No. 11-T of 1999 dated 10/5/1999 - 46 STR 47).

25. Amendments to the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (No. PFT-2000/ADM-7/9/B-251/Circular No. 14T of 2000 dated 4/5/2000-47 STR 52). Corrigendum to Circular No. 14T of 2000 dated 4/5/2000 (Circular No. 6-T of 2002 dated 2/3/2002 - 48 STR 213).

26. Exemption to Senior Citizens from payment of Profession Tax (PFT-1099/ADM-7/35/B-868/Circular No. 1-T of 2001 dated 3/3/2001 - 47 STR 238).

27. Date of payment of P. T. for EC holders for 2001- 02 extended from 30-6-2001 to 31-7-2001 (No. PFT-2001/ADM-7/40/B-1104/Circular No. 9T of 2001 dated 30/6/2001 - 48 STR 80).

28. Amendments to the Profession Tax Act, 1975, with respect to levy of penalty u/ss. 5, 6 & 10. (Circular No. 11-T of 2002 dated 4-5-2002).

29. Date of payment of Profession Tax extended from 3-6-2002 to 31-7-2002 (No. PFT-2002/Adm-7/21/B-457, Circular No. 19-T of 2002 dated 28-6-2002).

30. Amnesty Scheme 2002-03 - The Maharashtra State Tax on Professions, Trades, Callings & Employments Act, 1975. (No. ACPT/2002/PT/Adm-7/27-B-679, Circular No. 30-T of 2002 dated 14/10/2002).

31. Certain issues and clarification under Amnesty Scheme 2002-03 under the P.T. Act. (No. ACPT/2002/PT/Adm-7/27-B-737, Circular No. 35T of 2002 dated 18/11/2002).

32. Request for communicating change in liability etc. under Profession Tax Act - Updation of Master List of Enrolment Certificate holder PFT/1099/Adm-7/35/H-56/Circular No. 6-T of 2003 dated 22/1/2003 - 49 (02-03) STR/PIII-444.

33. Preservation of books of account, registers etc. for a period of not less than six years from the expiry of the year to which they relate - PFT- 2000 Adm/30(B)/B-98 Circular No. 11-T of 2005 dated 19/4/2005.

34. A person suffering from more than 40% permanent disability is exempted from Profession Tax. (Circular No. 19-T of 2005 dated 19/9/2005).

35. Levy of Profession Tax on compensation/ex gratia received under any kind of Retirement Scheme. (Circular No. 26T of 2005 dated 15/10/2005).

36. Provision for levy of Profession Tax to Co-operative Housing Societies (Circular No. 25-T of 2005 dated 7/10/2005).

37. Payment of Profession Tax by Government Employees (Circular No. 7-T of 2006 dated 16/2/2006).

38. Revised Rates of Profession Tax w.e.f. 1-4-2006 (Circular No. 15-T of 2006 dated 25/5/2006).

39. Levy of Profession Tax on Compensation/Ex- gratia received under any kind of retirement scheme (Circular No. 19T of 2006 dated 18/8/2006)

40. Date of payment of Profession Tax extended up to 30th September, 2006 (Circular No. 21-T of 2006 dated 19/8/2006).

41. Summary Assessment of employers under section 7(2) of Profession Tax Act, 1975 for the period up to 2005-06. (Circular No. 15T of 2007 dated 9/2/2007)

42. Extension of Time Limit for assessment: Profes- sion Tax Act and the Motor Spirit Taxation Act, Ref: Maharashtra Act No. VI of 2007 (Circular No. 31-T of 2007 dated 3/4/2007).

43. Appointment of officers of the Transport Department of Govt. of Maharashtra for the purpose of implementation of Entry 13 of the Schedule-I appended to the Profession Tax Act, 1975 (Circular No. 40-T of 2007 dated 14/5/2007).

44. Amnesty Scheme, 2007 explained (Circular No. 57-T of 2007 dated 23/8/2007).

45. Corrigendum to Circular No. 57-T dated 23/8/2007 (Circular No. 60T of 2007 dated 23/8/2007).

46. Extension of period of Amnesty Scheme, 2007 up to 30/11/2007 (Circular No. 67-T of 2007 dated 14/11/2007).

47. Verification of profession tax payment by officers of Business Audit, Large Taxpayers' Unit and Refund Audit branch (Circular No. 34-T of 2008 dated 4/10/2008).

48. Profession Tax Enrolment Incentive Scheme, 2009 for unenrolled persons. (Circular No. 30-T of 2009 dated 3-11-2009).

49. Increase in the threshold limit for levy of tax under Entry 1 of the Schedule with effect from 1st July, 2009. (Circular No. 32-T of 2009 dated 24/11/2009).

50. Mandatory e-returns for monthly return files. (Circular No. 1-T of 2011 dated 14/1/2011.

51. Relaxation of due date for uploading of e-returns for the month February 2011 and grace period of ten days for all subsequent periods for those who upload the return on electronic mode. (Circular No. 4-T of 2011 dated 19/3/2011).

52. Exemption to mathadi mandal and mathadi kamgar from payment of tax. (Circular No. 12-T of 2011 dated 3/8/2011).

53. Facility of payment of tax by PTRC and PTEC holders in electronic mode started. (Circular No. 1-T of 2012 dated 11/1/2012).

54. Application for PTRC & PTEC on electronic mode mandatory from 1/4/2012. (Circular No. 5-T of 2011 dated 31/3/2012).

55. Amendment to Profession Tax Act effected by Maharashtra Act No. VIII of 2012 (Circular No.13-T of 2012 dated 6/6/2012).

56. Providing payment facility for profession tax through GRAS (Circular No.16-T of 2014 dated 17/9/2014).

57. Procedure for submission of e-returns (Circular No. 3-T of 2015 dated 20/2/2015).

58. Combined application for new registration under MVAT, CST & PT Acts (Circular No. 4-T of 2015 dated 9/3/2015).

59. Online grant of registration under MVAT, CST & PT Acts (Circular No. 5-T of 2015 dated 6/5/ 2015).

60. Exemption of late fee u/s. 6(3) of Maharashtra State tax to the Government aided educational institutions (Circular No. 11-T of 2016 dated 6/5/2016).

61. Amendment to Profession Tax Act effected by Maharashtra Act No. XV of 2016 dated 26/4/2016.(Circular No. 12-T of 2016 dated 6/5/2016)

62. Amendment to Profession Tax Act effected by Maharashtra Act No. XXXI of 2017 dated 15/4/2017 (Circular No. 11-T of 2017 dated 20/4/2017)

63. Amendments to Profession Tax Act, Rules and Notifications issued thereunder (Circular No. 13-T of 2017 dated 26/4/2017)

64. Exemption from Payment of late fees u/s. 6(3) of Profession Tax Act. (Circular No. 40-T of 2017 dated 12/9/2017).

65. Go live of e-Payment module under SAP system (Circular No. 48-T of 2017 dated 23/11/2017).

66. Exemption from Payment of late fees u/s. 6(3) of Profession Tax Act (Circular No. 57-T of 2017 dated 31/12/2017).

67. Exemption from Payment of late fees u/s 6(3) of Profession Tax Act (Circular No. 15-T of 2018 dated 21/05/2018, 28-T of 2018 dated 19/10/2018, 6-T of 2019 dated 14/01/2019 and 11-T of 2019 dated 30/03/2019)

68. Providing facility of changing the periodicity for uploading return for the year 2018-19. (Circular No. 37-T of 2019 dated 03/12/2018).

69. Providing facility of registration through MAITRI portal of Industries Department, Govt. of Maharashtra. (Circular No. 14-T of 2019 dated 31/03/2019).

70. Joint Commissioner (Profession Tax) has been delegated powers to grant administrative relief due to delay in registration arising because of technical difficulties in computerised system. (Circular No. 50-T of 2019 dated 01/10/2019).

71. Making available option of making e-payment under PTRC and PTEC together. (Circular No. 52-T of 2019 dated 07/10/2019).

72. Exemption from payment of late fee payable to for delay in filing of returns for all the periods upto 31.03.2019, provided filed on or before 31.03.2020 with payment of tax. (Circular No. 4-T of 2020 dated 19/03/2020).

73. Exemption from payment of late fee payable to for delay in filing of returns for all the periods upto 31.03.2020, provided filed on or before 30.04.2020 with payment of tax and interest. (Circular No. 6-T of 2020 dated 30/04/2020).

One Time Payment of Tax (OTPT) Scheme

 1. From 01.04.2019, new OTPT scheme is offered for payment of profession tax in advance for any number of years subject to minimum 3 years and maximum for 35 years. (Refer Notification No. PFT.1218/C.R.52/Taxation-3 dated 22/02/2019 and Notification No. PFT.1218/CR-52/Taxation-3 dated 18/09/2019).

 2. An enrolled person opting for the Scheme is required to make payment as per Table notified.

 3. Enrolled person may opt for the Scheme again after earlier period under the scheme is over.

However, the benefit can be availed at a time for a minimum period of three years up to a maximum period of thirty five years for those who are liable to pay tax @ 2500/- per annum and other persons who are liable to pay tax at lesser amount can pay tax for maximum period of five years.

 4. The amount payable as per the Table shall be paid electronically.

 5. The enrolled person who has discharged his liability for payment of tax for a total continuous period of five years by making payment in advance under earlier scheme prior to 1st April 2018 may also opt for the Scheme after completion of such period of five years.

 6. The enrolled person who has already paid Profession Tax for the year 2018-19 or has paid any lump-sum amount on or after 1st April 2018 for the periods starting from 1st April 2018, can also avail the benefit of Scheme by paying the balance amount payable for the period opted under the scheme as per the Table.

 7. If the enrolled person, who has availed the benefit of Scheme and has discharged his liability of Profession tax for a particular period, joins any employment during the period covered under the Scheme then, such person shall furnish to the employer 'One Time Profession Tax Payment Certificate' in Form A appended to this Scheme. In such case his liability to pay profession tax shall be restricted to the amount paid under the Scheme and the employer shall not be liable to deduct Profession Tax of the said person until completion of his period under Scheme.

 8. If the enrolled person has paid the Profession tax under the Scheme for a particular period and subsequently he is covered by any other entry having higher rate of tax than the rate applicable at the time of opting the scheme then, his liability to pay tax shall not be varied due to such change in the entry under Schedule I.

 9. Once the amount is paid under the Scheme, no refund of the amount paid shall be granted under any circumstances.

10. The person making payment under OTPT Scheme will get certificate in Form A containing the periods for which payment has been made under the Scheme.

11. The earlier 5 years composition Scheme, which was bought into effect from 01.05.1993 was discontinued from 01.04.2018.

Exemptions (Refer Section 27A)

The following classes of persons are exempted from payment of Profession Tax

 a.  Members of the forces as defined in the Army Act, 1950 or the Air Force Act, 1950 and the Navy Act, 1957 including members of auxiliary forces or reservists, serving in the State.

 b.  The badli workers in the textile industry.

 c.  Any person suffering from a permanent physical disability (including blindness) as specified in the Rule No. 32, which is certified by a physician, surgeon or an oculist, who are working in a Government Hospital and which has the effect of reducing normal work or engage in a gainful employment as occupation.

 d.  Women exclusively engaged as agent under the Mahila Pradhan Kshetriya Bachat Yojana or Director of Small Savings.

 e.  Parents or guardian of any person who is suffering from mental retardation specified in rule 32, which is certified by a psychiatrist, working in a Government Hospital. (w.e.f. 1-4-1995).

 f.  Persons who have completed the age of 65 years (w.e.f. 1-4-1995).

 g.  Parents or guardian of a child suffering from a physical disability as specified in clause (C) (w.e.f. 1-10-1996).

 h.  With effect from 1st April, 2016 armed members of the Central Reserve Police Force and armed members of the Border Security Force are exempt from the payment of PT.

Decisions by Hon'ble Tribunal u/ss. 13 & 14 of Profession Tax Act

Sr. No.	Section/Rule/Schedule Entry	Subject	Gist	Name of the Case	Case No.	Date
1	Sec. 2(h)	Definition of "Salary or Wage"	Ad hoc allowance paid by the appellant is part of salary and therefore it is taxable in the month in which it is paid & it cannot be apportioned to another month or various months on presumption.	L & T Drilling Equipments Ltd.	R.A. No. 13 of 1989	31-7-1990
2	Sec. 5(2)…. Entry 19	Enrolment …. Each partner of firm.	Appellant is a partner of non-resident firm registered with Registrar of firms, Calcutta. Even then, he is liable as a partner, since the firm is registered under the Indian Partnership Act (not necessarily in Maharashtra) and also engaged in any profession or trade in Maharashtra.	Budhamal Dugar, Partner of Shankarlal Budhamal	R.A. No. 7 of 1990	30-6-1992
3	—	—	Partners not actively engaged in the firm and also residing out of State. Liable to pay tax due to amendment on 3-7-1986	Bhagwandas Vejani	R.A. No. 31 of 1986	28-3-1988
4	Sec. 13 Rule 25(e)	Appeal	Appeal memo signed by the Advocate is not maintainable.	Navbharat Seeds Pvt Ltd.	Rev. Appl No.11 of 1991	30-4-1996
5	Section 13(4)	Restoration of appeal	The Tribunal held that there was no provision of restoration under P.T. Act. Therefore Dy. Commr. could not have entertained such a Restoration Application.	Colony Nursing Home	S.A. Nos. 639, 640 & 641 of 2001	22/3/2002
6	—	—	Decision on the same type of facts as above.	R. S. Kokje & Another	Restoration Appl. 29 & 30 of 1994	9/2/1996
7	Sec. 9(2)	Interest	Assessment order passed on 30/12/1977. Demand notice was served on 21/2/1978. But appellant credited differential amount on 23/12/1977. Held Tax liability is qualified but interest levied removed on account of appellant paid before the demand notice was served so no default on his account.	N. C. Joshi	R.A. No. 52 of 1975	9/1/1980
8	—	—	Decision on the same type of facts as above.	Mahindra Spicer Ltd.	R.A. No. 2 of 1980	24/7/1981
9	Section 9(2) ….Section 13(4) …..Entry 1	Interest …. Appeal …. Salary	Lower authorities were right in holding that the tax is payable on the amount of salary earned by the employees that is on the gross amount of salary without any deduction. As regards interest, the Tribunal observed that the Asstt. Commr. (Appeals) has wrongly failed to exercise his jurisdiction under	Life Insurance Corporation	R.A. No. 38 of 1979	2/6/1980
			Section 13(4) of the Act. Non-payment of tax was on no account a mala fide intention on the part of the appellant which was a corporate body. Interest deleted.
10	Sec. 5(2) …. Entry 21	Enrolment …. H.U.F.	HUF - Engaged in business of investment of funds on bills of exchange basis and in shares etc. - In DDQ held as engaged in 'calling' and hence liable to P.T. u/e 21- Tribunal confirmed the DDQ in revision. - Also plea that since Karta is paying, HUF need not be liable, turned down holding that both are different entities. - Revision Rejected.	Moti B. Totlani	S.A. No.105 of 1995	10/11/2000
11	—	—	Decision on the same type of facts as above.	Narendra B. Totlani	S.A. No.13 of 1996	16/12/2000
12	—	—	Karta of HUF join as a partner in representative capacity - as HUF is not a legal entity, it is not liable to pay P.T.	Mahabir Prasad S. Deora	R.A. No. 16 of 1983	11/2/1987
13	Sec. 2(ca)	Definition of "engaged"	A construction company doing mainte-nance work is said to be engaged in the business and hence liable to pay tax.	Shreeji Builders Ltd.	S.A. No. 1075 of 2001	20/1/2007
14	Sec. 14(4)	Limitation period	No order shall be revised by the Commis-sioner after expiry of three years of the passing of the impugned order.	Keshavrao Mangalekar	R.A. No. 11 of 1982	23/4/1982
15	Sec. 6(3) …. Rule 12	Penalty ….Notice	Asst. for 1977-78. Penalty levied for failure to furnish return. Notice issued in Form IV where clause C was blank. Held rule 12 is mandatory & that imposition of penalty under section 6(3) will not be upheld in the absence of such notice which is specifically provided by the rule. Penalty set aside.	Business Combines Ltd.	R.A. No. 40 of 1984	27/8/1984
16	Sec. 3	Levy & charge of tax	There is no scope of pro rata calculation of annual amount payable by the appellant firm though it existed for 4 months of the year.	S.P.R. & Co.	R.A. No. 44 of 1977	25/4/1978
17	Sec, 2(h)	Definition of "Salary or Wage"	Overtime payment is squarely covered within the definition of salary and wages.	Scindia Workshop Ltd.	R.A. No. 57 of 1977	16/6/1978
18	Sec. 2(ca) …. Entry 5	Definition of "engaged" ….. Directors of company	If Company is not doing any business, directors are not liable to be enrolled.	S. K. Kamath, Director, New Continental Traders P. Ltd.	R.A. No. 23 of 1977	27/9/1978
19	—	—	The appellant is a director of a company which has not started functioning. The word "actively or otherwise" must read with the word "engagement" and hence as company was not engaged, the appellant was not liable for enrolment.	Mayanka S. Thakkar	R.A. No. 5 of 1991	14/2/1992
20	Sec. 2(h)	Definition of "Salary or Wage"	Ex gratia payment made to the employees under terms of settlement arising out of disputes relating to bonus — As held by Apex Court in MUMBAI KAMGAR SABHA, BOMBAY A.I.R. 1976 SC 1453, the Bonus Act does not bar claims to customary bonus or those based on conditions of service. Order of Commissioner set aside.	Carona Sahu Co. Ltd.	S.A. No. 60 of 1979	10/3/1981
21	Sec. 2(h)	Definition of "Salary or Wage"	Lump sum paid by the employer to the workmen under a settlement with the union of workmen. On examining the terms of agreement the Tribunal held that the lump sum payment are nothing but the salary & wages.	Wellman India Pvt. Ltd.	R.A. No. 3 of 1979	16/4/1982
22	Sec. 7	Assessment	The P.T.O. enhanced the percentage of H.R.A. from 7% to 10% & assessed the liability accordingly. Held he was not justified in estimating the rent at 10% & to treat 3% as per requisites. The estimate made by him on assumption basis not supported by any document was rejected.	Maharashtra Sugar Mills Ltd.	R.A. No. 43 of 1980	17/12/1982
23	Sec. 13	Appeal	Challans sent by Deptt. are courtesy letter. Hence no appeal can be preferred against these challans.	L.C. Limjee	App. Nos. 61 & 89 of 1979	6/9/1982
24	Sec. 2(h)	Definition of "Salary or Wage"	Extra commission paid to the employee does not form part of salary. It is earned only if business earned more & is not regular or fixed commission.	Jayant Textiles	R.A. No. 28 of 1981	5/8/1983
25	Sec. 2(h)	Definition of "Salary or Wage"	Merit awards, leave encashment & educational subsidy would form part of remuneration of an employee & would be liable to tax.	Otis Elevator Co. I. Ltd.	R.A. No. 1071 of 1984	19/2/1985
26	Sec. 2(h)	Definition of "Salary or Wage"	Part time employee holding works of writing accounts of shop. Held the employer in this case had full control over the working of the employee. The employee thus falls within the purview of the Act & is liable to pay tax.	Babulal Bhichand Shah	R.A. No. 36 of 1982	23/9/1985
27	Sec. 3	Levy & charge of tax	Minor partner not being competent to contract, cannot be equally liable with major partners for profession tax.	Transline	R.A. Nos. 22 & 23 of 1986	5/12/1986
28	Entry 1	Salary earner	A partner receiving salary shall not be covered by Entry 1 of Schedule I & no tax is required to be paid by the individual partner through the firm.	N.C. Bagadia. Partner Transparent Packaging Services	R.A. No. 28 of 1986	16/12/1986
29	Sec. 2(h)	Definition of "Salary or Wage"	Appellant pays brokerage to brokers for selling cloth. Out of said brokerage brokers return certain amount for distribution amongst worker This amount cannot be held as salary.	Mafatlal Fine Spg. & Wvg. Mills Ltd.	R.A. No. 72 of 1989	4/12/1989
30	Entry 5	Director of company	Non-resident director who is not in receipt of any remuneration or sitting fee is not liable for enrolment under section 5 of the P.T. Act.	Mafatlal Finance Co. Ltd.	R.A. No. 11 of 1989	5/5/1990
31	Sec. 2(h)	Definition of "Salary or Wage"	Casual Workers are not covered under P.T. Act. No P.T. payable on wages paid to them on daily wages - casual workers not regular employees.	Maharashtra Stone Industries	Revision Appl. 13 of 1991 & 1 of 1992	31/8/1994
32	Sec. 5(2)	Enrolment	Naturopathy is a profession & is liable for enrolment & to pay tax. The appellant was holding diploma to practice medical profession with treatment by nature.	Uma Krishna Kumar Bajoria	S.A. No. 43 of 1992	18/2/1995
33	Sec. 13	Appeal	Appeal can be filed to the Tribunal only against the order passed by Dy. Commissioner. Appeal before Tribunal is not maintainable if it is preferred against the order passed by Asstt. Commissioner.	Kolhapur Auto Works	S.A. Nos. 1101 to 1105 of 1993	29/4/1995
34	—	—	L.I.C. agent gets commission only on past business, is not liable for enrolment or to pay Profession Tax.	Dwarka Pardiwala	R.A. No. 47 of 1979	13/3/1980
35	Sec. 14(4)	Limitation period	Revision power u/s 14(4) to raise the enrolment amount from ₹ 50/- to ₹ 250/- after a lapse of three years is time barred	Samadhan Lodge	R.A. No. 18 of 1979	28/2/1980
36	Sec. 3	Levy & charge of tax	If the company is engaged in the profession/business for one day it would be liable for the whole year u/s 3.	Blue Cross Laboratories Pvt. Ltd	R.A. No. 40 of 1981	15/6/1983
37	—	—	After the amended Entry 19, as partners individually are paying profession tax, firm is not liable to pay under Entry 8.	Mangal Metal Corporation	App. No. 55 of 1985	11/4/1986
38	—	—	Trust giving hall on hire for marriage, etc. liable to profession tax.	Maheshwari Mandal Trust	R.A. No. 2 of 2005	31/10/2007
39	—	—	Employers liability to deduct and pay tax on behalf of employee - Faculties engaged for coaching of students are 'employees' and the Appellant undertaking the activity of conducting coaching classes is an 'Employer' - Profession Tax becomes payable on and deductible from the wages disbursed to Faculties	Sadguru's Education Centre	R.A. Nos. 14 to 19 of 2008	15/12/2008

Help Desks for Assistance

To assist the employers, who face any difficulty in getting enrolled may contact the Help Desks formed at various locations or may e-mail at pteservices@mahavat.gov.in.

Sr. No.	Help Desk Locations	Telephones
1	Mumbai (Mazgaon)	022-2376 0194, 2376 0056
2	Mumbai (Bandra)	022-2659 1747/57/67 Ext. 5415, 5217, 5205, 5405, 5309, 5305, 5209, 5418
3	Thane	022-2549 6108
4	Kokan Bhavan	022-2757 1539 Extn. 3613
5	Palghar	02525-256845 Extn. 148
6	Nashik	0253-2335233 Extn. 122, 124
7	Kolhapur	0231-2663932, 2652409 Extn. 115
8	Pune	020-2660 9000
9	Nagpur	0712-2560782, 2561447 Extn. 406
10	Amravati	0721-2666085
11	Akola	0724-2333702
12	Aurangabad	0240-2332307
13	Nanded	02462-234552

In case of difficulty or for urgent help please contact the Profession Tax Officer (Registration) and/or Help Desk Officer.

The following senior officers may be contacted in case of difficulties not getting resolved at lower level:

Senior Officer	Telephone
Jt. Commr. of Sales Tax, (PT), Bandra, Mumbai.	022-2659 1747/57/67. Extn. 5301
Jt. Commr. of Sales Tax, (PT), Thane.	022-2539 8989
Jt. Commr. of Sales Tax, (PT), Pune.	020-2660 9100, 2660 9074/5/6
Jt. Commr. of Sales Tax, (PT), Nagpur.	0712-2561384

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