{"id":24036,"date":"2023-04-06T17:23:12","date_gmt":"2023-04-06T11:53:12","guid":{"rendered":"https:\/\/ascent-hr.com\/?p=24036"},"modified":"2023-11-09T17:29:39","modified_gmt":"2023-11-09T11:59:39","slug":"maharashtra-state-tax-on-professions-trades-callings-and-employments-amendment-act-2023-060423","status":"publish","type":"post","link":"https:\/\/ascent-hr.com\/en-my\/notification\/maharashtra-state-tax-on-professions-trades-callings-and-employments-amendment-act-2023-060423\/","title":{"rendered":"Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2023"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"24036\" class=\"elementor elementor-24036\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3388d839 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3388d839\" 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elementor-element elementor-element-4d05d4a6\" data-id=\"4d05d4a6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5a4ad142 elementor-widget elementor-widget-html\" data-id=\"5a4ad142\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t|\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-468bd9cc\" data-id=\"468bd9cc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-acd1899 elementor-align-left elementor-widget elementor-widget-breadcrumbs\" data-id=\"acd1899\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p id=\"breadcrumbs\"><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9d53dbb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9d53dbb\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9d545f6\" data-id=\"9d545f6\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d056047 elementor-widget elementor-widget-vc_custom_heading\" data-id=\"d056047\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"vc_custom_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\" vc_custom_heading no_stripe consulting_heading_font  text_align_left\" ><h1 style=\"text-align: left;font-weight:700\" class=\"consulting-custom-title\">Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2023<\/h1><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d54bbc elementor-widget elementor-widget-stm_post_details\" data-id=\"9d54bbc\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"notification-author\" data-widget_type=\"stm_post_details.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"post_details_wr  consulting_elementor_post_details\">\n    \n<div class=\"stm_post_info\">\n\t<div class=\"stm_post_details clearfix\">\n\t\t<ul class=\"clearfix\">\n\t\t\t<li class=\"post_date\">\n\t\t\t\t<i class=\"fa fa fa-clock-o\"><\/i>\n\t\t\t\tApril 6, 2023\t\t\t<\/li>\n\t\t\t<li class=\"post_by\">Posted by:\t\t\t\t<span>AscentHR<\/span>\n\t\t\t<\/li>\n\t\t\t<li class=\"post_cat\">Categories:\t\t\t\t<span>Maharashtra, Notification<\/span>\n\t\t\t<\/li>\n\t\t<\/ul>\n\t\t<div class=\"comments_num\">\n\t\t\t<a href=\"https:\/\/ascent-hr.com\/en-my\/notification\/maharashtra-state-tax-on-professions-trades-callings-and-employments-amendment-act-2023-060423\/#respond\"><i class=\"fa fa-comment-o\"><\/i>No Comments <\/a>\n\t\t<\/div>\n\t<\/div>\n\t\t\t<div class=\"post_thumbnail\">\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"250\" height=\"250\" src=\"https:\/\/ascent-hr.com\/wp-content\/uploads\/2023\/08\/Notifications.webp\" class=\"attachment-consulting-image-1110x550-croped size-consulting-image-1110x550-croped wp-post-image\" alt=\"thumbnail for government notifications\" srcset=\"https:\/\/ascent-hr.com\/wp-content\/uploads\/2023\/08\/Notifications.webp 250w, https:\/\/ascent-hr.com\/wp-content\/uploads\/2023\/08\/Notifications-150x150.webp 150w, https:\/\/ascent-hr.com\/wp-content\/uploads\/2023\/08\/Notifications-50x50.webp 50w, https:\/\/ascent-hr.com\/wp-content\/uploads\/2023\/08\/Notifications-100x100.webp 100w\" sizes=\"auto, (max-width: 250px) 100vw, 250px\" \/>\t\t<\/div>\n\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d233996 elementor-widget elementor-widget-text-editor\" data-id=\"d233996\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The Government of Maharashtra, vide notification No.35, on 6<sup>th<\/sup> April, 2023, has notified that the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2023, is an Act further to amend The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, effective from 1<sup>st<\/sup> April, 2023.<\/p>\n<p>Some of the salient features of the amendment are:<\/p>\n<ul>\n<li>Professional Tax will not be applicable in case of women employees whose monthly salary or wages do not exceed Rs.25000\/-<\/li>\n<li>In case of women employees whose monthly salary or wages exceeds Rs.25000\/-, Professional Tax will be Rs.2500\/- per annum, of which Rs.300\/- should be paid for the month of February, and Rs.200\/- each should be paid for the rest of the months.<\/li>\n<li>In order to take exemptions under Physical disability, a person should have a benchmark disability as defined in clause (r) of the Rights of Persons with Disabilities Act, 2016, and should also hold a certificate of disability issued by the certifying authority under the said Act.<\/li>\n<li>An individual or, as the case may be, the employer who has already produced a certificate before the prescribed authority for the purposes of this exemption, as it stood immediately before the 1<sup>st<\/sup> April, 2023, shall not be required to produce it again.<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc4cbab elementor-widget elementor-widget-text-editor\" data-id=\"fc4cbab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Please refer to the below government notification for more details:<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36c67db elementor-widget elementor-widget-html\" data-id=\"36c67db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"wppdfemb-frame-container-1\" style=\"-webkit-overflow-scrolling:auto;\">\n\t\t\t<iframe class=\"pdfembed-iframe nonfullscreen wppdf-emb-iframe-1\"\n\t\t\t\tsrc=\"https:\/\/ascent-hr.com\/en-my\/?pdfemb-data=eyJ1cmwiOiJodHRwczpcL1wvYXNjZW50LWhyLmNvbVwvZW4tbXlcL3dwLWNvbnRlbnRcL3VwbG9hZHNcLzIwMjNcLzExXC9BcHJpbC0xMi1NSFBUQW1lbmRtZW50MjAyMy5wZGYiLCJ0aXRsZSI6IkFwcmlsLTEyLU1IUFRBbWVuZG1lbnQyMDIzIiwiaW5kZXgiOjEsInBkZklEIjowfQ\"\n\t\t\t\ttitle=\"April-12-MHPTAmendment2023\"\t\t\t\tdata-pdf-id=\"0\"\n\t\t\t\tdata-pdf-index=\"1\"\n\t\t\t\tstyle=\"border:none;width:100%;max-width:100%;height:100vh;\"\n\t\t\t\tscrolling=\"yes\">\n\t\t\t<\/iframe>\n\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d56954 elementor-widget elementor-widget-stm_post_bottom\" data-id=\"9d56954\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"stm_post_bottom.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"post_bottom_wr  consulting_elementor_post_bottom_info\">\n    <div class=\"post_bottom media\">\n\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-9d56c19 elementor-hidden-tablet elementor-hidden-phone\" data-id=\"9d56c19\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9d5724f elementor-widget elementor-widget-stm_sidebar\" data-id=\"9d5724f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"stm_sidebar.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<div class=\"stm_sidebar consulting_elementor_sidebar\">\n\n            \t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"18108\" class=\"elementor elementor-18108\" data-elementor-post-type=\"stm_vc_sidebar\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9508636 e-con-full e-flex e-con e-child\" data-id=\"9508636\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b7aaae elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2b7aaae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87788e5 elementor-widget elementor-widget-heading\" data-id=\"87788e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Regulatory Insights<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04cbea0 elementor-grid-1 elementor-posts--thumbnail-none elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-posts\" data-id=\"04cbea0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;classic_columns&quot;:&quot;1&quot;,&quot;classic_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;classic_columns_tablet&quot;:&quot;2&quot;,&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;classic_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;classic_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.classic\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-classic elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-36039 post type-post status-publish format-standard has-post-thumbnail hentry category-regulatory-insights\" role=\"listitem\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/ascent-hr.com\/en-my\/resources\/regulatory-insights\/indias-four-labour-codes\/\" >\n\t\t\t\tIndia&#8217;s Four Labour Codes\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6384653 elementor-widget elementor-widget-text-editor\" data-id=\"6384653\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"es-m-txt-c\"><em>As organisations prepare to transition to the Four Labour Codes, we&#8217;ve curated a set of reference resources to support the HR fraternity to navigate the changes.<\/em><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a3942fd e-con-full e-flex e-con e-child\" data-id=\"5a3942fd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-173cbe28 elementor-widget elementor-widget-image\" data-id=\"173cbe28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"426\" height=\"341\" src=\"https:\/\/ascent-hr.com\/wp-content\/uploads\/2023\/09\/HCM_img.webp\" class=\"attachment-large size-large wp-image-33109\" alt=\"HR executive evaluating candidates using HCM tool\" srcset=\"https:\/\/ascent-hr.com\/wp-content\/uploads\/2023\/09\/HCM_img.webp 426w, https:\/\/ascent-hr.com\/wp-content\/uploads\/2023\/09\/HCM_img-300x240.webp 300w\" sizes=\"auto, (max-width: 426px) 100vw, 426px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4272a17 elementor-widget elementor-widget-heading\" data-id=\"4272a17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Ensure your business is future-ready<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c645366 elementor-tablet-align-start elementor-mobile-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1c645366\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span 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