04 January 2012

Due Dates for Returns of Profession Tax by Employers and Payments Under Profession Tax


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
Upto 31st March, 2011
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