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One Time Payment of Tax Scheme, 2019 under Profession Tax Act, 1975

State Notification of Maharashtra · 197520,284 characters of text

The enactment

TypeNotification
Year1975
JurisdictionState of Maharashtra
MinistryGovt of Maharashtra
StatusIn force as published by the source
TextPublished as one document, as the source published it
Subjectstaxation

Full text

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

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No. PFT.1218/C.R.52/Taxation-3.—In exercise of the powers conferred by sub-section (3) of section 8 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975), the Government of Maharashtra, hereby makes the following scheme to provide an optional scheme for the payment of tax, in advance, for an enrolled person, under the said Act, as follows, namely :—

1. Short title and Commencement .—(i) This Scheme shall be called the One Time Payment of Tax Scheme, 2019.

(ii) It shall be deemed to have come into force on the 1st April 2018.

2. Déefinitions:— In this Scheme unless the context otherwise requires,—

(a) “Act” means the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975);

(b) “Scheme” means the One Time Payment of Tax Scheme.

3. To avail the benefit under the Scheme, the conditions and restrictions are as follows : —

(i) The person must be enrolled under the said Act.

(i) The enrolled person may opt the Scheme on the department’s website www.mahagst.gov.in at any time after his enrollment.

(iii) Such enrolled person opting for the Scheme shall select the period for the Scheme as well as tax rate applicable to him and shall pay requisite amount as provided in the TABLE annexed to this Scheme.

(iv) The Scheme shall be restricted to the period selected by an enrolled person. Such person may opt for the Scheme again after earlier period under the scheme is over. However the benefit can be availed at a time for a minimum period of three years upto a maximum period of thirty five years.

(v) The amount payable as per the TABLE shall be paid electronically.

(vi) The enrolled person who has discharged his liability for payment of tax for a total continuous period of five years by making payment in advance of a lump-sum amount under provision of clause (a) of sub-section (3) of section 8 of the Act, prior to 1st April 2018, may also opt for the Scheme after completion of such period of five years.

(vii) The enrolled person who has already paid Profession Tax for the year 2018-2019 or has paid any lump-sum amount on or after 1st April 2018 for the periods starting from 1st April 2018, can also avail the benefit of Scheme by paying the balance amount payable for the period opted under the scheme as per the TABLE.

(viii) If the enrolled person, who has availed the benefit of Scheme and has discharged his liability of Profession tax for a particular period, joins any employment during the period covered under the Scheme then, such person shall furnish to the employer ‘One Time Profession Tax Payment Cetrtificate’ in Form A appended to this Scheme. In such case his liability to pay profession tax shall be restricted to the amount paid under the Scheme and the employer shall not be liable to deduct Profession Tax of the said person until completion of his period under Scheme.

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(ix) If the enrolled person has paid the Profession tax under the Scheme for a particular period and subsequently he is covered by any other entry having higher rate of tax than the rate applicable at the time of opting the scheme then, his liability to pay tax shall not be varied due to such change in the entry under Schedule I.

(x) Once the amount is paid under the Scheme, no refund of the amount paid shall be granted under any circumstances.

(xi) If it appears that, the person has availed the benefit of the Scheme by suppressing any material information or particulars or by furnishing any incorrect or false information or, if any suppression of material facts, concealment of any particulars is found then the benefits availed under the Scheme shall be withdrawn. Such person shall be liable to pay tax at the rate specified in Schedule | of the Act.

TABLE I Rate of tax per year of Amount payable under OTPT if payment is made in the months Rs. 2500/- o~ P w o o ° - ° g w ] ] B THEIET IR R 2d|=39| 2§ ] & ) 2 @ 2 £ s ER| B2 &5 s ] 2 3 g $ H 3 s g & 8 b © 2 A L &

(1) 2) (3) 4 (5) (6) (] 8) 9) (10) (11) (12) 3 7500 6839 6907 6976 7044 7112 7181 7249 7318 7386 7454 4 10000 8717 8804 8891 8979 9066 9153 9240 9327 9415 9502 5 12500 10425 10529 | 10633 10737 10842 10946 11050 11154 | 11259 | 11363 6 15000 11977 12097 | 12217 12336 12456 12576 12696 12815 | 12935 | 13055 7 17500 13388 13522 13656 13790 13924 14058 14191 14325 | 14459 | 14593 8 20000 14671 14818 | 14964 15111 15258 15405 15551 15698 | 15845 | 15991 9 22500 15837 15996 | 16154 16312 16471 16629 16788 16946 | 17104 | 17263 10 25000 16898 17067 | 17236 17404 17573 17742 17911 18080 | 18249 | 18418 11 27500 17861 18040 | 18219 18397 18576 18754 18933 19112 19290 | 19469 12 30000 18738 18925 | 19112 19300 19487 19675 19862 | 20049 | 20237 | 20424 13 32500 19534 19730 | 19925 | 20120 | 20316 | 20511 20706 | 20902 | 21097 | 21292 14 35000 | 20258 20461 | 20664 | 20866 | 21069 | 21271 21474 | 21676 | 21879 | 22082 15 37500 | 20917 21126 | 21335 | 21544 | 21753 | 21963 | 22172 | 22381 | 22590 | 22799 16 40000 | 21515 21730 | 21946 | 22161 22376 | 22591 22806 | 23021 | 23236 | 23452 17 42500 | 22059 22280 | 22500 | 22721 22942 | 23162 | 23383 | 23603 | 23824 | 24045 18 45000 | 22554 22779 | 23005 | 23230 | 23456 | 23682 | 23907 | 24133 | 24358 | 24584 19 47500 | 23004 23234 | 23464 | 23694 | 23924 | 24154 | 24384 | 24614 | 24844 | 25074 20 50000 | 23412 23646 | 23881 24115 | 24349 | 24583 | 24817 | 25051 | 25285 | 25519 TERTE T AT FETIRUT W IR-7, HalaRl R, R0%%/WIH 3, Wb R]¥0 ] 21 | 52500 | 23784 | 24022 | 24260 | 24497 | 24735 | 24973 | 25211 | 25449 | 25687 | 25924 22 | 55000 | 24122 | 24363 | 24604 | 24845 | 25087 | 25328 | 25569 | 25810 | 26051 | 26293 23 | 57500 | 24429 | 24673 | 24917 | 25162 | 25406 | 25650 | 25895 | 26139 | 26383 | 26627 24 | 60000 | 24708 | 24955 | 25202 | 25449 | 25696 | 25943 | 26191 | 26438 | 26685 | 26932 25 | 62500 | 24962 | 25211 | 25461 | 25711 | 25960 | 26210 | 26460 | 26709 | 26959 | 27208 26 | 65000 | 25193 | 25445 | 25696 | 25948 | 26200 | 26452 | 26704 | 26956 | 27208 | 27460 27 | 67500 | 25402 | 25656 | 25910 | 26164 | 26418 | 26672 | 26927 | 27181 | 27435 | 27689 28 | 70000 | 25593 | 25849 | 26105 | 26361 | 26617 | 26873 | 27129 | 27385 | 27640 | 27896 29 | 72500 | 25766 | 26024 | 26282 | 26539 | 26797 | 27055 | 27312 | 27570 | 27828 | 28085 30 | 75000 | 25924 | 26183 | 26442 | 26702 | 26961 | 27220 | 27479 | 27739 | 27998 | 28257 31 | 77500 | 26067 | 26328 | 26589 | 26849 | 27110 | 27371 | 27631 | 27892 | 28153 | 28413 32 | 80000 | 26198 | 26460 | 26721 | 26983 | 27245 | 27507 | 27769 | 28031 | 28293 | 28555 33 | 82500 | 26316 | 26579 | 26842 | 27105 | 27369 | 27632 | 27895 | 28158 | 28421 | 28684 34 | 85000 | 26424 | 26688 | 26952 | 27216 | 27481 | 27745 | 28009 | 28273 | 28537 | 28802 35 | 87500 | 26522 | 26787 | 27052 | 27317 | 27582 | 27848 | 28113 | 28378 | 28643 | 28908

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Rflt:rol::.a;ol:;; Ze“ Amount payable under OTPT if payment is made in the months o " be | 2ox ey |, % x| EE p 8 s 2% | 28% [=¢ | % & |5 | § |§ |2 £ |°¢% EhETE &% |7 2 s |8 E | E 5 8 # Z & 4@ & Z a o

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Rate of tax per year of Amount payable under OTPT if payment is made in the months Rs. 1500/- £ 1] o H - - o « 9 o o P 1] 1] [ ) 2 k] g8 253 ¢ | Bl 20 f 02 Fd % 29 2 a0 T2 B & ) 2 ° 0 2 ] g > -] ] L) 2| 8| 8 5 I EEE - E} 15 o < < o o 0 S o 5 a @ & Z | A B

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Rate of tax per year of Amount payable under OTPT if payment is made in the months Rs. 1000/- o P " " 5 S s 9 ° - L u. @ 1] [ TEEIEDEIE N R R R 2d 3¢3| ¢§ ] & ) K H ] g ] ER|E%2] &5 » g B s 2 ¢ 8 3 = 2 |& & @ Z A ° -

(1) (2) (3) 4) (5) 6) (Y] 8) 9) (10) | (11 | (12) 3000 2736 2763 | 2791 2818 | 2845 2873 2900 | 2928 2955 | 2982 4 4000 3487 3522 | 3557 3592 | 3626 3661 3696 | 3731 3766 | 3801 5 5000 4170 4212 | 4253 4295 | 4337 4379 4420 | 4462 4504 | 4545 V.

Rate of tax per year of Amount payable under OTPT if payment is made in the months Rs. 750/- « | &a $ " N v o © - L - 1] 1 B TR R E L R L 280t i) El 9; b3} 2 by g ] ELEE | = 5 ! %, j; g ¢ & 3 | s Z £ o & Z A E & & <

(1) 2] 3) @) (5) 6) (Y] 8) (9 (10) | (11) | (12) 3 2250 2052 2073 2093 2114 2134 2155 2175 2196 2216 | 2237 4 3000 2615 2641 2667 2693 2720 2746 2772 2798 2824 | 2850 5 3750 3127 3158 3190 3221 3252 3283 3315 3346 3377 | 3408 TERTE YA AU HATART WA TR-8, WolaRl 33, R0%%/WEA 3, T 2R¥0 3 VL Rate of tax per year of Amount payable under OTPT if payment is made in the months Rs. 500/- ™ n - r- .. P ° s ol o - 2 - @ F [ TR N R R R RN 5 9, H ] & g u ES|g~gl &5 % ] t 4 8 g ] g 2 o < < & o o o 3 o} 2 & & @ Z A 2 1) 2] (3) 4) (5) 6) (7) 8) 9) (10) | (11) | (12) 3 1500 | 1368 | 1382 1395 | 1409 | 1423 1436 1450 | 1464 1477 | 1491 4 2000 | 1743 | 1760 1778 | 1795 | 1813 1830 1848 | 1865 1882 | 1900 5 2500 | 2085 | 2106 2127 | 2148 | 2168 2189 2210 | 2231 2252 | 2273 BARCODE FORM A One Time Profession Tax Payment Certificate [Under sub-section (3) of section 8 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975] Tax Payment Certificate No.

This is to certify that ---------—-———-—————- - whose details are given below he is enrolled person under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.

(1) Enrollment Number -

(2) PAN -

(3) Name as per PAN -

(4) Trade Name -

(5) Schedule Entry -

(6) Address -

(7) Period covered under OTPT scheme - From To R TERTE A TAYT HETERT WA SR8, WAl 33, R0%%/WEA 3, T 2R¥0 The holder of this certificate has discharged his Profession Tax liability for the period from--------— to--—----—- . After completion of this period he will be liable to pay tax, if applicable, as per the provisions of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.

Place: Digital Signature:

Date: Designation:

(Note.—This certificate is valid under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 only for the period mentioned above and for the payment made under the OTPT scheme by an enrolled person whose details are mentioned in this certificate. Tax liability for any other periods or under any other Act administered by the Department is not covered by this certificate. Authenticity of this certificate can be checked on www.mahagst.gov.in.)

By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government.

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR DR. NAMDEO KONDAJI BHOSALE, 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 DR. NAMDEO KONDAJI BHOSALE.

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Need this as data, not as a page? One Time Payment of Tax Scheme, 2019 under Profession Tax Act, 1975 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.