PROFESSION TAX ACT, 1975 — MAHARASHTRA
PROFESSION TAX ACT, 1975 — MAHARASHTRA I. PURPOSE AND SCOPE The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Profession Tax Act) applies to whole of State of Maharashtra and has come into operation from 1-4-1975. The Tax is levied and collected subject to the provisions of Article 276 of the Constitution of India for the benefit of the State. II. LEVY OF TAX-ENROLLED PERSONS [PTEC] Every Person including LLP registered under the LLP Act, 2008, excluding Partnership Firm whether registered or not under Indian Partnership Act, 1932 and HUF, engaged actively or otherwise in any profession, trade, calling or employment and covered by Schedule I appended to the Profession Tax Act, 1975 (given separately herein below) is liable to pay Tax at the rate mentioned against each entry in Schedule I. The Tax payable by one person will not exceed Rs.2,500/- for one year. In the case of person liable to enroll but remained un-enrolled, the liabi...