MTR 6 CHALLAN FOR PROFESSION TAX DOWNLOAD

Employer is liable to pay tax irrespective of deduction. Professionals, covered by Entry 2 of the Schedule, up to one year of standing in the profession. Such employers of establishment, —. Salary for the month of April is normally accounted as an item of expenses in the month of April, but for profession tax return it will be considered in the return period of the month of May, the due date for payment of tax and filing of return will be 31st May. Similarly, in case of yearly return say for Financial Year , salary is to be considered for the 12 months period from 1st March, to 29th February, Provided that the total tax payable by aholder under this entry shall not exceed rupees 2, per annum. Any person and parents or guardians of such person who is suffering from mental retardation specified in the rules, and, certified by a psychiatrist working in a Government hospital;.

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Occupiers of Factories as defined in the Factories Act,63 of who are not covered by entry 8 above. Such employers of establishment, — a where no employee is employed; per annum b where not exceeding two employees are employed; 1, per annum c where more than two employees are employed. LXXIX of where their establishments are not situated within an area to which the aforesaid Act applies, and who are not covered by entry 8. Parents or guardians of a child suffering from a physical disability mentioned in 3 above.

Maharashtra Profession Tax Act

Remisiers recognised by the Stock Exchange. The foor return in such cases shall be for the month in which certificate of registration granted covering salary paid for the period commencing from date of liability till the last date of preceding month in which certificate of registration grantedthereafter monthly returns as per due dates till the end of financial year.

Such employers of establishment, —. Employer is liable to pay tax irrespective of deduction. Salary for the month of April is normally accounted as an item of expenses in the month of April, but for profession tax return it will be considered in the return period of the month of May, the due date for payment of tax and filing of return will be 31st Porfession.

Rates of tax are prescribed under Schedule I of the Act containing Entries 1 to 21 for different classes of persons.

Chalan MTR-6 for PT Payment | Department of Goods and Services Tax

Professionals, covered by Entry 2 of the Schedule, up to one year of standing in the profession. Non filing of return, in time, may attract penalty. Persons other than those mentioned in any of the preceding entries professon are engaged in any profession, trade, calling or employment and in respect of whom a notification is issued under the second proviso to sub-section 2 of section 3. Holders of permits for Transport Vehicles granted under the Motor Vehicles Act,59 of which are used or adopted to be used for hire or reward, where any such person holds permit or permits for,—.

Annual Return on or before 31st March of the year for salary paid for the months tad 1st March to 28th February. Monthly Returns on or before the last day of the month covering salary paid for the preceding month. The payment of professionn, if any, should be made in Challan Form No.

Application for enrolment and application for registration have to be made online, w.

Each partner of a firm whether registered or not under the Indian Partnership Act, 9 of engaged in any profession, trade or cballan. Companies registered under the Companies Act, 1 of and engaged in any profession, trade or calling.

Online Payment of Profession Tax in Maharashtra

An employer can file revised return of profession tax within 6 months from fof end of the year. Provided that the total tax payable by aholder under this entry shall not exceed rupees 2, per annum.

Money-lenders licensed under the Bombay Money-lenders Act, Bom.

Persons earning tqx or wages are also covered. In case of new registration, the employer shall file monthly return for all the months commencing from date of liability till 31st March of that financial year.

Any increase or decrease in the rate of tax within the aforesaid period of five years shall not ntr the tax liability of such person. Co-operative Societies registered or deemed to be registered under the Maharashtra Co-operative Societies Act, Mah.

MTR-6, before uploading the return. In case of female employees, w. Similarly, in case of yearly return say for Financial Yearsalary is to be considered gax the 12 months period from 1st March, to 29th February, Refer Trade Circular No. Any person and parents or guardians of such person who is suffering from mental retardation specified in the rules, and, certified by a psychiatrist working in a Government hospital. Every enrolled person shall pay the tax txx one month from the date of enrolment in the first year, thereafter by 30th June of every year.

At the highest rate of tax specified under any of those entries shall be applicable. Challna Coparcener not being a minor of a Hindu Undivided Family, which is engaged in any profession, trade or calling.