Professions Tax Act, [RC]. Department of Sales Tax. Depratment. FOR PROFESSION TAX OFFICER. PART – II. CHALAN. P. MTR – 6. FOR TREASURY. 13 May Google Groups allows you to create and participate in online forums and email- based groups with a rich experience for community. FORM A – Detailed Proof of Investment Form – Y.e. – 6 Pages PART 1 – A Profession Tax Registration Certificate No. FORM III RETURN – CUM CHALLAN For Profession Tax Officer The Maharashtra State Tax on Professions, .

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Profession Tax Maharashtra MTR – 6 in Excel format

Occupiers of Factories as defined in the Factories Act,63 of who are not covered by entry 8 above. Non filing of return, in time, may attract penalty. Persons earning salary or wages are also covered.

LXXIX of where their establishments are not situated within an area to which the aforesaid Act applies, and who are not covered by entry 8.

Similarly, in case of yearly return say for Foor Yearsalary is to be considered for the 12 months period from 1st March, to 29th February, Directors other than those nominated by Government of Companies registered under the Companies Act,1 of and Banking Companies as defined in the Banking Regulation Act, 10 of Explanation.

Chal,an under postal scheme. Such employers of establishment, — a where no employee is employed; per annum b where not exceeding two employees are employed; 1, per annum c where more than two cyallan are employed. Accordingly one can discharge his liability for five years by making advance payment, of an amount equal to four times of annual tax liability, on or before 30th June of the year.

Banking Companies, as defined in the Banking Regulation Act, 10 of On submission of correct and complete data through such online application, the TIN Tax-payer Identification Number will be generated by the Department within three working days and the same shall be displayed on the website of the Department. Any increase or decrease in the rate of tax within the aforesaid period of five years shall not vary the tax liability of such person. Forr, in case of monthly return for all other months.


Finance Department, Govt. of Maharashtra, India

The first return in such cases shall be for the month in which certificate of registration granted covering salary paid for the period commencing from date of liability till the last date of preceding month in which certificate of registration grantedthereafter monthly returns as per due dates till the end of financial year.

Co-operative Societies registered or deemed to be registered under the Maharashtra Co-operative Societies Act, Mah. In case of new registration, the employer shall file monthly return for all the months commencing from date of liability till 31st March of that financial year. An employer can file revised return of profession tax within 6 months from the end of the year.

Rates of tax are prescribed under Schedule I of the Act containing Entries 1 to 21 for different classes of persons. Every enrolled person shall pay the tax within one month from the date of enrolment in the first year, thereafter by 30th June of every year.

Employer is liable to pay tax irrespective of deduction. Provided that the total tax payable by aholder under this entry shall not exceed rupees 2, per annum.

Holders of permits for Transport Vehicles granted under the Motor Chalkan Act,59 of which are used or adopted to be used for hire or reward, where any such person holds permit or permits for,—. Remisiers recognised by the Stock Exchange.

Application for enrolment and application for registration have to be made online, w. Every person, engaged actively or otherwise in any profession, trade, calling or employment and falling under one or other classes mentioned in Schedule I of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act,is liable to pay, to the State Government, tax prescribed under the said Schedule.


Refer Trade Circular No.

Profession Tax Challan MTR-6 IN Excel

Monthly Returns on or before the last day of the month covering salary paid for the preceding month. IX of or Dealers cchallan only under the Central Sales Tax Act,74 of whose challlan turnover of sales or purchases of previous year,—.

MTR-6, before uploading the return. Parents or guardians of a child suffering from a physical disability mentioned in 3 above. At the highest rate of tax specified under any of those entries shall be applicable.

Maharashtra Profession Tax Act

Each partner of a firm whether registered or not under the Challa Partnership Act, 9 of engaged in any profession, trade or calling. Maharashtra Profession Tax Act.

Salary for the month mgr April is normally accounted as an item of expenses in the month of April, but for profession tax return it will be considered in the return period of the month of May, the due date for payment of tax and filing of return will be 31st May. Each Coparcener not being a minor of a Hindu Undivided Family, which is engaged in any profession, trade or calling.

In case of female employees, w. XXIV prfession and engaged in any profession, trade or calling,— i State level Societies; 2, per chqllan ii Co-operative Sugar Factories and Spinning Mills; 2, per annum iii District Level Societies; per annum iv Handloom Weavers Co-operative Societies; per annum v All other Co-operative Societies not covered by clauses iiiiii and iv above per annum 17 Banking Companies, as defined in the Banking Regulation Act, 10 of The payment of tax, if any, should be made in Challan Form No.