From 1st April, 2011
- Due Dates for Payment of Profession Tax by Employers and Payments Under The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
- Profession Tax is to be paid online electronically in form MTR-6
- Return is to be file online in Form IIIB
Tax Liability during previous year | Periodicity | Months of Salary to be Covered | Due Date |
Less then Rs.50,000/- in previous Year Or In case of First Year | Annually | March of the Previous year and April to February of Current Year | 31st March |
Rs.50,000/- or more in previous year | Monthly e.g. February | Salary of Previous Month, Salary for January | end of the month, i.e. before 28/29 February |
Last Return | From 1st day of month or year in which certificate is cancelled to date of cancellation | From 1st day of month, or year in which certificate is cancelled to date of cancellation | As applicable to Monthly, Annual |
Tax Liability during previous year | Periodicity | Months of Salary to be Covered | Due Date |
Less then Rs.5,000/- in previous | Annually | March of the Previous year and April to February of Current Year | 31st March |
Rs.5,000/- or more but less then Rs.20,000/- in previous year or in case of first year of business and in case of First Year | Quarterly | ||
April to June | March to May | 30th June | |
July to September | June to August | 30th September | |
October to December | September to November | 31st December | |
January to March | December to February | 31st March | |
Rs.20,000/- or more in previous year | Monthly e.g. February | Salary of Previous Month, Salary for January | end of the month, i.e. before 28/29 February |
Last Return | From 1st day of month, quarter, or year in which certificate is cancelled to date of cancellation | From 1st day of month, quarter, or year in which certificate is cancelled to date of cancellation | As applicable to Monthly, Quarterly, Annual |