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Mumbal 4100 032 Dated the 18th. Octobar 2612, | - NOTIFICATION MAHARASITTRA STATE TAX ON I’ROFF%%ION% Tmms CAI LINGSAND Empr OYMENTS AcT, 1975.
No.PFT- IOlZ/C&G@/quatmn—S — threas the Govcrnmcnt of Wdharashtra is §qtisficd Lhai. circumstances exist which render it necessary 101" to take 1mmcdaatc dci.mn further to amend Lhe MaharaShtra State Tax on Professions, Trades, (‘alhngc; and Employmcnts Rules, 1975 and to dispensc with the condition of previous publication thereof under th(, prowso ta sub sectmn (3) of qectmn 27 of the Maharashtrd Statc on Professmns Trades, (‘dlhngb cmd Iumployments Act 1975 (Mah XVI of 1970) - , Now, Lh(,rcfore in exercise of the powers conferred by sub—septwns (1) and (2) rcad with the proviso to sub section (3) of section 27 of the Maharashtra State Tax on I’m{esswns Trades, Calhngs and Employments Act, 1975, and of all other powers cnabling it in this behalf, the (mvc-rnm(*nt of Maharashtra hercby, makes the follcmng rules further to amend the Maharashtra State Tax on Professinfié’ Trades’ “Callings and. I*..mploynmts Aules; 1975, namaly«_f:i-, PEC
1." These rules may be called the Mdharashtra State Tax on Professions, Trades ( allmgs and fumploymentq (bocond Amendment) Rules, 2012.
2. In rule 2 of the Mdhdrdqhtrd Statc Tax on Professmns Tradcs, Callings and Employments Rules, 1975 (hereinafter referred to as “the principal Rulos ), in clause (2), for the words “includes an Additional ommissioner,” the words “includes a Special (,omrmssmner an Additional Jommissioner,” shall be substituted. . . - X 3, After rule 4 of the principal Rules, the followmg rule shdll be inscerted, namely :— “AA. Providing Permanent Account Number or Tax Deduction and Collection Account Number.— (1) An cmployer or a person cngagod in any profession, trade, calling or employment and’ liable to pay tax under the Act, shall state the Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) under the Income 1 Wmm m WIT 9R-, ATaiaT ¢R, 2003/ 3faT 29, v %3 ¥ Tax Act, 1961 or both,.‘in' the éppii.cation for regi.étration or enrolment, as the case may be, and also submit-the proof of the same at the time of making the application. o o
(2) An cmployer or a person who is.holding a ccr];ificatc of registration_or a certificate of enrolment, as the case may be, as on the 1st April 2011, if,— | - (¢) he has not obtained the Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) under the Income de Act, 1961, or both, then he shall obtain and furnish the - same to the registering authority on or before the 30th November 2012 ; - | -
(iz) he has not furnished the Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) under the Income Tax Act, 1961, or both, then he shall furnish the same to the registering authority on or before the 30th November 2012”,
4. In rule 11 of the principal Rules,— |
(i) in sub-rule (2) after the word “return”, the Words “or, as the case may be, revised return” shall be inserted ; | (zZ) in sub-rule (2A), after the word “return” the words “or, as the case¢ may be, revised return” shall be inserted.
5. In rule 11C of the principal Rules, for the words “as per return” the words “as per return or as the case may be, revised return” shall be substituted. | | | |
6. In the FORMS appended to the principal Rules,— _ (I) in FORM 1, for the portion “I. Income Tax Permanent Account, Number (PAN) of Employer - - | T T ] the following portion shall be substituted, namely :— “1(A) Income Tax Permanent Account Numbeor (PAN) of Employer . = - I L T T T T T 11 1(B) Tax Deduction and Collection Account Number (TAN) of Employer (if applicable) ' :
3% LT T T T T G, FTE (STTS JFETIIT WAT AN-, STFRIT Y, 00/ NPT s, WEIY 6
(2) in F()RM.II, for the portion “1. Income Tax Permanent Account Number (PAN) of the applicant (if applicable).
LT T T T T I T T the following portion shall be substituted, namely — “1(A) Income Tax Permanent Account Number (PAN) of the applicant L LT 1(B) Tax Deduction and Collection Account Nuthber (TAN) of Z ~ the applicant (if applicable). | | S N A I O A A )
(3) in FORM XIII, in the heading, for the '_brackcts_, ‘'words and figures “|See sub-rule (2) of rule 211" the brackets, words and figurcs “|See rule 21|” shall be substituted ;
”
(4) in FORM XIV, in the heading, for 'the brackets, words and figurcs “[See sub-rule (2) of rule 21]” the brackets, words and figures “lSee rule 21]” shall be substituted :
(5) in FORM XXI, under the heading “Acceptance”, for the words and figures “section 71 of the Bombay*Sales-Tax Act, 1959” the words and figures “section 82 of the Maharashtra Value Added Tax Act, 2002” shall be substituted. - | By order and in the name of the Governor of Maharashtra, O. C. BHANGDIYA, Deputy Secretary to Government.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY SHRI PARSHURAM JAGANNATH GOSAVI, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJ1 SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, 21-A, N ETAJ] SUBHASH ROAD, CIHARNI ROAD, MUMBAI 400 004, EDITOR : SHRI PARSHIURAM JAGANNATIH GOSAVI.