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Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2023

The Government of Maharashtra, vide notification No.35, on 6th 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 1st April, 2023.

Some of the salient features of the amendment are:

  • Professional Tax will not be applicable in case of women employees whose monthly salary or wages do not exceed Rs.25000/-
  • 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.
  • 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.
  • 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 1st April, 2023, shall not be required to produce it again.

Please refer to the below government notification for more details:

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