Professional Tax :
Maharashtra
Act Information
Act:Maharashtra State Tax on Professions, Trades, Callings & Employments Act, 1975
Rule:Maharashtra State Tax on Professions, Trades, Callings & Employments Rules, 1975
Applicability:It applied on Employers who hire employees who make more than ₹7,500 per month for men or ₹25,000 per month for women and People who work for themselves, professionals, companies, etc.
Professional Tax Slabs
S.No.:1
Category:Salaried Employees (Men)
Frequency:-
Professional Tax Paid:-
S.No.:a
Category:Up to Rs. 7500
Frequency:Monthly
Professional Tax Paid:0
S.No.:b
Category:Rs. 7501 to 10000
Frequency:Monthly
Professional Tax Paid:175
S.No.:c
Category:More than 10000
Frequency:Monthly
Professional Tax Paid:200 (Except February) 300 (February)
S.No.:2
Category:Salaried Employees Women
Frequency:-
Professional Tax Paid:-
S.No.:a
Category:Up to Rs. 25000
Frequency:Monthly
Professional Tax Paid:0
S.No.:b
Category:More than Rs. 25000
Frequency:Monthly
Professional Tax Paid:200(except February) and 300 for February
S.No.:3
Category:Self-Employed
Frequency:Annually
Professional Tax Paid:2500
S.No.:4
Category:Employers of establishments as defined in the Bombay Shops and Establishments Act, 1948
Frequency:-
Professional Tax Paid:-
S.No.:a
Category:no employees
Frequency:Annually
Professional Tax Paid:1000
S.No.:b
Category:1 - 2 employees
Frequency:Annually
Professional Tax Paid:2000
S.No.:c
Category:more than 2 employees
Frequency:Annually
Professional Tax Paid:2500
Employment Categories
Category:Salaried Employees
Applicability Date:By the last day of month
Return Date:Monthly
Penalty:On late payment penalty of 10% with interest of 1.25% per month, delayed registration fine of Rs. 5 per day and on non-filing of return or late lead to Rs. 1000 per return and 2000 on longer.
Category:Self Employed
Applicability Date:By 31 March yearly
Return Date:By 31 March yearly
Penalty:On late payment penalty of 10% with interest of 1.25% per month, delayed registration fine of Rs. 5 per day and on non-filing of return or late lead to Rs. 1000 per return and 2000 on longer.
Category:Employers of establishments as defined in the Bombay Shops and Establishments Act, 1948
Applicability Date:By 31 March yearly
Return Date:By 31 March yearly
Penalty:On late payment penalty of 10% with interest of 1.25% per month, delayed registration fine of Rs. 5 per day and on non-filing of return or late lead to Rs. 1000 per return and 2000 on longer.