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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Parents or guardians of a child suffering from a physical disability mentioned in 3 above. Any increase or decrease in the rate fod tax within the aforesaid period of five years shall not vary the tax liability of such person.

Online Payment of Profession Tax in Maharashtra – Vakilsearch

Prkfession 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. Each Coparcener not being a minor of a Hindu Undivided Family, which is engaged in any profession, trade or calling.

Holders of permits for Transport Vehicles granted under the Motor Vehicles Act,59 of which are used or adopted to be used for hire or reward, where any such person holds permit or permits for,—. Salary for the month of 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.

Any person and parents or guardians of such person who fro suffering from mental retardation specified in the rules, and, certified by a psychiatrist working in a Government hospital. 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.

XXIV of and engaged in any profession, trade or calling,—. Money-lenders licensed under the Bombay Money-lenders Act, Bom. Annual Return on or before protession March of the year for salary professjon for the months from 1st March to 28th February.

XXIV of and engaged in any profession, trade or calling,— i State level Societies; 2, per annum 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 Rates of tax are prescribed under Schedule I of the Act containing Entries 1 to 21 for different classes of persons.

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. Co-operative Societies registered or deemed to be registered under the Maharashtra Co-operative Societies Act, Mah. 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 proviso to sub-section 2 of section 3.

Agents under postal scheme. 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. Non filing of return, in time, may attract penalty. At the highest rate of tax specified under any of those entries shall be applicable. Remisiers recognised by the Stock Exchange.

The payment of tax, if any, should be made in Challan Form No. Such employers of establishment, —. Similarly, in case of yearly return say for Financial Yearsalary is to be considered for the 12 months period from 1st March, to 29th February, Persons earning salary or wages are also covered.

Maharashtra Profession Tax Act

Monthly Returns on or before the last day of the month covering salary chsllan for the preceding month. 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. 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. Refer Trade Circular No.

An employer can file revised return of profession tax within 6 months from the end of the year. Maharashtra Profession Tax Act.

Profession Tax Challan MTR-6 IN Excel

IX of or Dealers registered only under the Central Sales Tax Act,74 of whose annual turnover of sales or purchases of previous year,—. Application for enrolment and application for registration have to be made online, w.

Banking Companies, as defined in the Banking Regulation Act, 10 of Such employers of establishment, — a where no employee is employed; per annum b where not exceeding tad employees are employed; 1, per annum c where more than two employees are employed.

Companies registered under the Companies Act, 1 of and engaged in any profession, trade or calling.

Occupiers of Factories as defined in the Factories Act,63 of who are not covered by entry 8 above. Likewise, in case of monthly return for all other months.

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