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In pursuance of clause (3 of article 348 of the Constitution of India, the following translation in English of the Maharashtra Tax Laws (Amendment) Act, 2024 (Mah. Act. No. XXXII of 2024), is hereby published under the authority of the Governor.
By order and in the name of the Governor of Maharashtra, SATISH WAGHOLE, Secretary (Legislation) to Government, Law and Judiciary Department.
MAHARASHTRA ACT No. XXXII OF 2024.
(First published, after having received the assent of the Governor in the " Maharashtra Government Gazette *, on the 31st July 2024).
An Act further to amend certain tax laws in operation in the State of Maharashtra.
WHEREAS it is expedient further to amend certain tax laws in operation in the State of Maharashtra, for the purposes hereinafter appearing ; it is hereby enacted in the Seventy-fifth Year of the Republic of India as follows :— e +£661-1 2 “MRIR FbE VEGE -+ cERhE JNE £ VBE 31, 2024/ EE 9, 9 1946
CHAPTER | PRELIMINARY.
Short title and 1. (7) This Act may be called the Maharashtra Tax Laws (Amendment) Act, commencement. 2024, (2 Sections 2, 3 and 4 shall come into force on the date of publication of this Act in the Official Gazette and section 5 shall come into force from such date as the State Government may, by notification in the Official Gazette, appoint.
CHAPTER I AMENDMENTS To THE MAHARASHTRA STAMP AcT.
Amendment 2. In section 39 of the Maharashtra Stamp Act (hereinafter, in this LXof of section 39 Chapter, referred to as “the Stamp Act”), in sub-section (7),— 1958.
of LX of 1958.
(7) for the word and figures “section 33", the word, figures and letter “section 33 or 33A" shall be substituted;
(2) the words “not being an instrument chargeable with a duty of twenty naye paise, or less,” shall be deleted;
(3) in clause (b), for the words and figure “of an amount equal to 2 per cent.”, the words and figures “in case of registered instrument an amount equal to 1 per cent. and in other cases an amount equal to 2 per cent.” shall be substituted.
Amendment 3. In section 48 of the Stamp Act,- of section 48 . .
of LX of 1958. (7) in sub-section (7),—
(a) for the words “six months”, the words “one year"” shall be substituted;
(b) in the proviso, for the words “six months”, the words “one year” shall be substituted;
(2) in sub-section (2, for the words “six months”, the words “one year” shall be substituted;
(3) in sub-section (3), for the words “six months”, the words “one year” shall be substituted.
Amendment 4. In section 50 of the Stamp Act, in sub-section (2), for the words “six of section 50 months”, at both the places where they occur, the words “one year” shall be of LX of 1958, sybstituted.
CHAPTER 11 AMENDMENT To THE MAHARASHTRA STATE TAX ON PROFESSIONS, TrADES, CALLINGS AND EmMPLOYMENTS AcTs, 1975.
Amendment 5. In section 27A of the Maharashtra State Tax on Professions, Trades, Mah.
of section 27A Callings and Employments Act, 1975, for clause (f), the following clause shall XVI of of Mah. xw\g;gf be substituted, namely:— 975 “(h) the armed members, serving in the State, of,—
(i) the Central Reserve Police Force constituted under the 66 of Central Reserve Police Force Act, 1949 ; 1949.
“BRITR YE°DE SHVEGE +ofviiShE (BN +£i VBB 31, 2024/ ETHE 9, Y 1946 47 of (ii) the Border Security Force constituted under the Border Security
1968. Force Act, 1968 ;
50 of (iij)the Central Industrial Security Force constituted under the Central
1968. Industrial Security Force Act, 1968 ;
47 of (iv) the National Security Guard constituted under the National
1986. Security Guard Act, 1986 ;
35 of (v) the Indo Tibetan Border Police Force constituted under
1992. the Indo Tibetan Border Police Act, 1992 ;
47 of (vi) the Assam Rifles constituted under the Assam Rifles Act,
2006. 2006 ; and 53 of (vii) the Sashastra Seema Bal constituted under the Sashastra
2007. Seema Bal Act, 2007.".
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR, RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 EDITOR : DIRECTOR, RUPENDRA DINESH MORE