Frequently asked question on Profession Tax (PT) in Maharashtra

1. Who is liable to pay Profession Tax?

Every person engaged actively or otherwise in any profession, trade, callings or employment and falling under one or the other of the classes mentioned in the second column of Schedule I appended to Profession Tax Act, is liable to pay Profession Tax.

2. What are the categories of persons liable for Profession Tax?

Ans.  The categories of persons liable for Profession Tax are any individual, a Hindu Undivided Family, firm, company, corporation or other corporate body, any society, club or association.

3. What is registration certificate for profession tax and what is enrolment Certificate?

Ans.  Every employer, other than Government officer, who is liable to deduct and pay Profession Tax on behalf his employees, is given a registration certificate. Every person liable to pay profession tax, other than a person whose profession tax is payable and paid by his employer, is given a enrolment certificate i.e. enrolment certificate is issued to an individual person, company, society etc as the case may be only while registration certificate may be issued to any of categories of persons described at serial no.2.

4. Who can apply for registration certificate?

Ans.  Any of the categories of person described at Sr. No. 2, who is paying salary or wages to one or more employee, wherein this salary or wages paid to anyone or more employees exceeds Rs. 5000/- per month, is liable for registration under Profession Tax Act. Such a person can only apply for registration certificate.

5. Who can apply for enrolment certificate?

Ans.  Every person who is liable to pay profession tax other than a person whose profession tax is payable and paid by his employer is liable for enrolment, which means a person engaged in a profession described at column no. 2 of the Schedule I at Sr. No. 2 and onwards has to apply for enrolment. Similarly an Indian citizen in the employment of any diplomat or consular office or trade commissioner of any foreign country situated in any part of the Maharashtra State, if liable to pay tax, has to apply for enrolment. Also an employee earning total salary or wages exceeding Rs. 5000/- from two or more employers who do not deduct and pay Profession Tax on his behalf, has to obtain enrolment certificate.

6. Where to apply for registration/enrolment?

Ans.  The application for registration or enrolment is to be made to the concerned registration authority for Profession Tax, at Vikrikar Bhavan, Mazgaon by the applicants based in Mumbai or at the nearest Sales Tax office of the district, by the persons who are based out side Mumbai.

7. If the dealer is registered under MVAT Act, then is it necessary to be registered under Profession Tax Act?

Ans.  Yes , it is necessary for a Registered dealer under MVAT Act to obtain registration under Profession Tax Act ,if he has employed one or more persons who are drawing salary in excess of Rs. 5000/- per month.

8 Can those employing wage earners get a registration certificate?

Ans.  Yes, they can get Registration Certificate if they are employing wage earners on regular basis, as only persons earning wages on casual basis are not liable to pay profession tax.

9 What is the time limit for obtaining Registration Certificate as an employer?

Ans.  An employer, who wishes to obtain Registration Certificate, has to apply for the same within thirty days of his becoming liable to pay tax.

10. What is the penalty for furnishing wrong information’s?

Ans.  The penalty prescribed as per section 5(6) for giving false information in application for Registration Certificate or Enrolment Certificate is equal to three times the tax payable under the Profession Tax Act.

11. Where and how much Profession Tax is to be paid?

Ans.  The Profession Tax can be paid according to Schedule I appended to the act at any of the places defined as ‘treasury’ in rule 2(7).

12.  What is the rate of interest for late payment?

Ans.  The rate of interest is one and quarter percent per month of the amount of such belatedly paid tax.

13. Are self employed persons eligible to get enrolment certificate?

Ans.  The self employed persons who are covered by any one of the entries mentioned at Sr. No. 2 and onwards in the schedule I appended to the Profession Tax Act, are eligible to get enrolment certificate.

14 Are medical practitioners, commission agents and partners of firms eligible for enrolment certificate?

Ans.  Yes, they are eligible as follows:-

Class Entry
Medical Practitioners 2(b).
Commission Agents 2(e).
Partners of firms 19.

15 Is there any facility of making lump sum payment of Profession Tax?

Ans.  Yes, there is a facility of making lump sum payments for Enrolment Certificate holder who is liable to pay tax at the rate of Rupees 2500 per annum.

16. What are the advantages of making lump sum payment of tax?

Ans.  The Enrolment Certificate holder can discharge his liability for the next five years by making payment in advance of a lump sum amount equal to four times of such rate of tax on or before 30th June, so advantage in paying lump sum is that of, saving of one year’s liability.

17. What type of incentives will be available after making such lump sum payment?

Ans.  The incentive is that any increase in tax liability in future during those five years shall not vary the tax liability i.e. Such a Enrolment Certificate holder will not have to pay any additional amount on account of increase in rate of tax during those five years.

18.  Who is assessed under Profession Tax Act?

Ans.  An employer liable to pay Profession Tax is assessed under Profession Tax Act.

19.  What are the rates of tax under Profession Tax Act?

Ans.  The rates of tax under the Profession Tax are given in the schedule I appended to the Act, which may kindly be referred.

20.  On what basis Profession Tax shall be calculated?

Ans.  Profession Tax shall be calculated at the rate mentioned in Schedule I at Sr. No. 1, on the basis of salary or wages earned per month by the employees and for others it shall be calculated at the rate mentioned in front of their corresponding entry in Schedule I.

21.  If there is no previous year in the profession then what will be the rate  of Profession Tax?

Ans.  Only for the purpose of Entry 8 pertaining to dealers registered under MVAT Act or only under CST Act, if there is no previous year for such dealer, the rate of the tax shall be Rs.2000.

For persons covered by other entries there is no concession available once the person becomes liable to pay tax except persons covered by entry no.2 and entry no.4, who are not liable to pay tax during first year of standing in profession.

22 Who can get exemption from Profession Tax?

Ans.  Exemptions from paying profession tax is granted to:-

1. Members of defense as defined in Army Act 1950,Airforce Act 1950,Navy Act 1950 reserve and auxiliary services drawing pay and allowances under the budgetary allocations of Defense Services excluding persons drawing pay and allowances from the establishments of Defense Ordinance Factories situated in any part of the Maharashtra State,

2. the badli workers in the textile industry,

3. any person suffering from permanent physical disability as specified in rule 32(1),

4. Women exclusively engaged as agents under Mahila Pradhan Kshetriya Bachat Yojana of Directorate of Small Savings,

5. Parents or Guardian of any person suffering from mental retardation specified in rule 32(2),

6. Person who has completed the age of sixty five years,

7. Parents or guardians of a child suffering from a physical disability as specified in rule 32(1).

23. Whether it is necessary to submit medical certificate for exemption from Profession Tax?

Ans.  If the exemption is claimed on account of self physical disability OR physical or mental disability of a ward, it is necessary to submit medical certificate issued by a doctor working in the Government Hospital.

24 Can parents/Guardians of physically handicapped children get exemption from Profession Tax?

Ans.  Yes, parents/ guardians of physically handicapped child can get exemption provided that the physical disability is as specified in rule 32(1).

25 Who is appellate authority under Profession Tax Act?

Ans.  For first appeal against any order passed by Profession Tax Officer, in Mumbai, the appellate authority is Deputy Commissioner of appeal (P-2), Mazgaon, while for areas outside Mumbai the respective Deputy Commissioner of appeal in that area is the first appellate authority. Against the order passed by Deputy Commissioner of appeal the next appeal is to filed with the concerned Joint Commissioner of appeal of that area.

The appeal against the order passed by any officer not below the rank of Joint Commissioner is to be filed with Maharashtra Sales Tax Tribunal, Mumbai.

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137 responses to “FAQ on Profession Tax (PT) in Maharashtra”

  1. Karmarkar Sayali Balavant says:

    Qus:22 Like badli workers temperory workers,employees of any institution are exempted from professional tax ?

  2. AGARWAL MOHAN says:

    I AM A SELF COMPLOYED CIVIL LABOUR CONTRANCTOR,GET CONTRACT TOBE COMPLECTED IN 2-3 MONTH,REGULAR CONTRANT DEPEND ON MARKET WORK,I EMPLOYED NAKA WORKER TO GET THE WORK COMPLETED ON WEEKLY BASIS,
    QUESTION:
    AM I REQUIRE TO PAY /DEDUCT PT AND PAY. BECAUSE WORKER ARE CASUAL.

  3. Vilas M Sangle says:

    my salary of may 17 is Rs. 8419/- and June 17 is Rs.6000/-,
    then how much professional tax deduct from my salary of each month

  4. krish says:

    I am a contractor and my employees are working in Madya Pradesh where I don’t have physical office. My question is how do I need to pay Professional tax as I am not registered in PT as I don’t have office in MadyaPradesh.

  5. Poornima says:

    Does professional tax has to be deducted from employees of Charitable or religious trust ?

  6. Swapnali Pangerkar says:

    in full and final settlement, is PT applicable on leave encashment.
    Salary is 6000/-
    Leave encashment 6000/-
    Total earning = 12000/-

    is PT applicable?

  7. Deepak says:

    Dear Sir,

    I am salaried employee in Maharastra. Recently I have taken a car on Company lease. I have appointed a driver and paying 12000 INR per month as driver’s salary. Am I liable to pay professional tax on same.
    Regards
    Deepak

  8. rekha pacholi says:

    Sir We started business in 1999 and our PT No. effective from 2001 our enterprise closed in year 2002 but pt no. is not cancelled … we file regular return of amount zero i.e. no business .. PT Tax department send notice for payment 2001 to 2016 by applying fine and punishment Rs. 780000/- sir our business is closed since2002 we are liable to pay professional tax …

  9. sharad chavan says:

    hello dear sir

    i have ,y client and he hold individual professional tax certificate.
    most big thing is he does not file tax on the same date which is date give.
    so let me give information what will let penalty and how they will charge.

  10. Sandeep Subhedar says:

    Hi,
    I am employed with a pvt ltd company (not in capacity of director) which deducts monthly TDS on my salary. Also I am a director of one of my family company which has not deducted PT from my Director Remuneration as my PT is already deducted in other company. However the PT officer has demanded to pay my PT on the Director Remuneration in my family pvt ltd. Do i need to pay the PT amount again or is there any specific notification?

  11. TVS says:

    200 RUPEES WILL BE GIVEN TO TAX GURU IF U ARE ABLE TO REVEAL THE MYSTERY BEHIND THE “FREEZING” OF E-SERVICE OF MAHAVAT.GOV.IN IN MUMBAI

  12. TVS says:

    WHEN WILL TAX GURU LET US ALL KNOW WHY THE E-SERVICES OF MAHAVAT is TOTALLY DEAD?
    IT IS SIMPLY A FRAUD SITE OF MAHA GOM?

  13. TVS says:

    For this ON=LINE Registration of PTRC why does the REM-TXT File not “automatically UPLOAD” when without errors? What shd I do if the E-SERVICES TILE “DOES NOT OPEN” even when Pressed? I want to get a Charitable Trust registered an I am Stuck becoz of this faulty E-SERVICES for the last 1 month in MUMBAI

  14. RAKESH KUMAR says:

    we have contract multiple location in Kerala ,then should pay the P Tas in One office or we have to pay all panchayath where our site is running. ??

  15. Varun Jain says:

    I have joined XYZ Company and also have my own business. I am PTEC holder and have paid a lump sum amount for 5 years towards Professional Tax. However submitted the Chalan copy to XYZ company to stop deducting my Professional Tax as it is already paid.

    XYZ company replied : “Provide us with the provision in PT Act where employer will not deduct PT from employee if he has already paid.

    Is there any provision for the same in PT Act? I have already paid PT for this year Rs. 2500/- still my XYZ company deducting PT from my salary?

  16. Varun Jain says:

    I have joined XYZ Company and also have my own business. I am PTEC holder and have paid a lump sum amount for 5 years towards Professional Tax. However submitted the Chalan copy to XYZ company to stop deducting my Professional Tax as it is already paid.

    XYZ company replied : “Provide us with the provision in PT Act where employer will not deduct PT from employee if he has already paid.

    Is there any provision for the same in PT Act? I have already paid PT for this year Rs. 2500/- still my XYZ company deducting PT from my salary?

  17. Varun Jain says:

    I have joined XYZ Company and also have my own business. I am PTEC holder and have paid a lump sum amount for 5 years towards Professional Tax. However submitted the Chalan copy to XYZ company to stop deducting my Professional Tax as it is already paid.
    XYZ company replied : “Provide us with the provision in PT Act where employer will not deduct PT from employee if he has already paid.

    Is there any provision for the same in PT Act? I have already paid PT for this year Rs. 2500/- still my XYZ company deducting PT from my salary?

  18. Saurabh Sancheti 9923453252 says:

    Atleast in Maharashtra State, Yes.

  19. Saurabh Sancheti 9923453252 says:

    No.

    For all the entries / Rate schedules etc, Maximum Profession tax that should be paid is Rs. 2500/- only.

    hence for an Individual having multiple business / engaged in Multiple professions etc. will have to pay PT @ 2500 only

  20. Saurabh Sancheti 9923453252 says:

    No. Company is a separate Legal identity & a separate person assessable under profession tax Act. Hence, Company is required to Pay its own profession Tax.

    In capacity as a director, if you are getting salary, then company should apply for PTRC, Deduct your PT from salary and pay to Government.

    If, In capacity as a director, you are getting professional fees, then you need to get yourself registered under PTEC and pay PT by 30 th June every year.

    You hold directorship of multiple companies is irrelevant. Only single company director will also require to pay PT as per above mentioned details. same applies to multiple company directors.

    Regards

  21. Saurabh Sancheti 9923453252 says:

    Now after Budget Pronouncements for March-16, an amnesty scheme for PTEC is being launched, by which, you will be required to take registration and pay PT for only last 3 Years.

    And then you are immune.

  22. Saurabh Sancheti 9923453252 says:

    Yes. Very Much responsible to pay PT.. However,
    1. If you are getting payments in the nature of Salary, then your employer must deduct & Pay

    2. If you are getting payments as Professional Fees, then you will have to get registered under PTEC and pay PT for every year by 30 June

  23. rajsavale says:

    we have LLP firm , Mr. XYZ joine in our company in Sep-15 & his 4 days salary was Rs.1190/- for sep-15 , We have deducted his profession Tax Rs.175/- .

    and his salary of Oct-15,Nov-15,DEc-15 & Jan-16 is Above Rs.10,001 , but we deduct his profession Tax by mistake Rs.175/-

    Now we are going to deduct is Profession Tax in Month of Feb- Rs. 300/-

    Que :Should we deduct balance Amt Rs. 25 of Each month from Oct-15 to Jan-16 ( Total Rs. 100 ) ?

    Or Should we use deducted Amt of Sep- Rs.175/- aginst bal Amt of Oct-15 to Jan-16 .

    Please give me the solution.

  24. Prajakta Sarfare says:

    Hello,

    I own an LLP. I do not have employees. There are 2 partner in the LLP. Both the partners get paid by LLP. Do, both of us need to register for Professional Tax? Or does LLP needs to register for professional tax?

  25. Andy says:

    I am teacher in my private classes my income is yearly up to 7 lakhs. pleaese suggest me whether i am responsible for for payment of professional tax

  26. Parita says:

    I am an Architect self employed since 10 years but have never taken PTEC. If I take PTEC now what are the consequences?? Penalty/ older dues??

  27. aditya says:

    Respected Sir,
    If Person is holding directorship in more than one company than, Whether he shall to,
    1.) Obtained individual PTERC certificate (i.e. Company Wise.)
    2.) If Yes, then he shall be liable to pay PT as per company wise in which he is holding the Directorship

  28. bharti says:

    Hi,
    I want to know ,if same person is engaged in more than two
    Professions at a same time , and paying profession Tax ( under Maharashtra profession Tax act )t
    Then whether that person has to pay saperate propession Tax for each saperate progession ?
    e.g. if a person is Advicate + LIC Agent. Then whether two profession tax be paid .
    – See more at: https://taxguru.in/goods-and-service-tax/frequently-asked-question-on-profession-tax-pt-in-maharashtra.html#comment-1075421

  29. Rahul Jain says:

    Dear Sir,

    I am working at presently in three organisation. Now every organisation are deducting my professional tax. Can i save professional tax from other two organisation or any other way to save professional tax as my yearly professional tax will Rs. 7500/- (2500*3).

    Kindly suggest me sir

  30. Tushar BL says:

    Sir,
    In last FY 2014-15 change job from November 2015.
    My previous Employer 1 deduct PT 2500 and new Employer 2 deduct PT 1100. Is there is any provision to refund of PT.
    if yes what should I do now? please guide

  31. SHAM CHOUGULE says:

    I AM GETTING SALARY IN CASH. SO HOW SHOULD I PAY PROFESSION TAX & WHAT IS THE PROCEDURE FOR INDIVIDUAL PROFESSION TAX REGISTRATION?

  32. SHAM CHOUGULE says:

    WHAT IS THE PROCEDURE FOR PAYING INDIVIDUAL PROFESSION TAX.

  33. psachdev says:

    A person is a director in 3 companies. Does he need to pay professional tax 3 times. His PT is being deducted and paid by one company. how does he
    go about informing the govt department about this payment.
    Thanks.
    PS

  34. More Harishchandra Ambadas says:

    Hello sir, Our society’s area of operation is in eight states. and we already pay prof tax amount to Maharashtra govt. becuase our head office is situated in Maharashtra. Please tell me now we are agree to new registration of prof. tax in other state. But our main problem is excess amount paid to Maharashtra Govt. Is it possible to refund the amount from Maharashtra govt. or divert the amount to other state.

  35. Dr. Aakash Shinde says:

    Hello, I am a ayurvedic medical practitioner. I have only OPD set up not IPD so I want to know that can I liable to pay professional tax or not & If yes then how much amount have to pay from me? please send my answer to my mail also…

  36. Vivek Kumar says:

    Sir,
    I’m working at Noida and hence I’m not entitled for any Professional tax deduction. However, my organization has been deducting Rs 2500 per year. I would like to know the procedure to get the amount back.

  37. Lalit Khatod says:

    I want to change my Professional Tax Certificate Address from pune district to Ahmednagar District, what is the procedure

  38. gyanesh says:

    dear sir,
    my question is that A some individual is register enrolled under the Pt and the same person is also HUF kindly advice me that the huf & individual is same person , whether the HUF required to enrolled under huf or Not ? If not eligible for enrollment please specify the provision where it is mensioned.

  39. Balvinder kaur says:

    Can u provide me the procidure to surrender the professional Tax registration

  40. Harikrishna says:

    I have started business in Maharashtra by taking MVAT & CST RC at same time I have enrolled for PTEC Also. But I am Also Director in one of the Company in Other States where my PT Has been Deducted. Can I Claim exemptions from PT i state of Maharashtra. As my PT has been deducted as my part of Salary.
    Kindly reply.

  41. Tillu says:

    Why pt cutting Rs.300/- for the month of feb

  42. amol says:

    For deducting PT what is the deucted and additional from salary
    i e Arrears and incentives ETC

  43. sam says:

    i am working as an accountant can i pay my company pt & vat tax through my personal account (online facility for indirect tax not available with my co account) and get refund to me please help me immediately

  44. anjali says:

    I am registered as a medical professional at Maharashtra, but am residing in M.P. since my marriage and is not practicing in Maharashtra. I have kept my registration which I renew timely, so that in future if I shift to Maharashtra I will be allowed to practice. I got a notice to get enrolled for Maharashtra PT. Please advise me….

  45. kartik patel says:

    I, Kartik Patel want to know 1) Who will pay proffesional Tax?
    2) If I get rent income Rs. 1,08,000/- and I didn’t pay professional tax it is right or wrong?
    Please suggest me.
    My mobile no. 9423639478.

  46. hemraj says:

    Hi friends,

    If anyone is looking for any kind of services under sales tax, profession tax, shop act license, service tax etc. let me know. I will provide you the service. My mail id is hemrajsharma1986@gmail.com. Mob. No. 7303680431

  47. Raju says:

    Hi,

    I want to know ,if same person is engaged in more than two
    Professions at a same time , and paying profession Tax ( under Maharashtra profession Tax act )t

    Then whether that person has to pay saperate propession Tax for each saperate progession ?
    e.g. if a person is Advicate + LIC Agent. Then whether two profession tax be paid .

  48. manish kumar says:

    Sir, i have started a proprietory cocern, and we need to regster under mvat,
    STO require PT registration, there are two employee in my prop. firm but he is not liable to pay PT. can i apply only for PTEC. or PTRC is also necessary for me.

  49. SANJAY PATIL says:

    If a person is appointed on salary for Jamnagar office,Gujarat and he is paid salary in Mumbai,Maharashtra and he also stays in Maharashtra. Whether, he is liable to profession tax in the state of Maharashtra.

  50. HARPAL SINGH says:

    If a person is drawing salary from two Companies, should he pay two Professional tax or only one. please clarify.

  51. sanjay dhiman says:

    Sir we are working in border security force its comes under ministry of home affairs.pléase tell us does we needs to pay professional tex in Maharashtra.we are securing the countey by day and night.we are nat doctor not CA just the soldiers of the motherland.

  52. Vikas Narula says:

    Sir, If we paid excess profession tax in the month of March can we adjusted in April month payment.

  53. Deepak Malhotra says:

    I had formed a company in the year 2004 but did not operate because the business did not work i have not also opened a bank account nor a single rupee business
    I am getting a letter from Professional tax to pay tax
    Am i liable for any TAX

  54. NITESH SHARMA says:

    My company is register in West Bengal & is a pvt ltd Firm We use to pay the Professional tax in West Bengal for our Directors.This company is also has his branches in Maharashtra & we pay Professional Tax in Maharashtra for our company & company employee.Now do we have to pay the professional tax of Directors in Maharashtra also. Kindly suggest Me …..

  55. jayesh says:

    if a employee is working with 2 employers then whether only one employer has to deduct profession tax or both the employers have to deduct?

    if both the employers deduct profession tax, then how much employee can claim as deduction from salary and in which section

  56. Sudhir says:

    Whether Income by way of Renting of Immovable Property & Interest on FDRs is liable for Profession Tax as per Maharashtra Profession Tax Act.

    Regards

    Sudhir

  57. Anand says:

    For a proprietorship firm with a proprietor as a Karta of HUF, who has to pay Profession tax:-
    a) The Karta as an individual OR HUF as an individual?

    b) If Karta is already paying under some other heading, then he need to pay again as an HUF Karta?

    c) Every co-parcener including the wife also pay?

  58. vinayak says:

    I have done the payment of professional tax wrongly for the same month 3 times.So kindly tell me the procedure for refund of professional tax.

  59. vishwas madav says:

    my old prof tax enrollment certificate is 112819010073. now as per new rule how i will get my new PTEC no in maharashtra

  60. pravin says:

    pt submitation is compulsory?

  61. Mukesh Singh says:

    I am paying P.T through Private Ltd., Company but now i want that my P.T I will pay under individual capacity not as directors capacity what do i need to do for making such effect. do i need to cancel the old P.T no and apply for the new P.T or the same can be continued. The condition is that i am still the director of the company. I want to pay the P.T under individual capacity which can be used for both. Pl guide me the procedure.

  62. Harshad Ingole says:

    Sir, I want professional tax slab from apr-2001 to march 2010

  63. manish Shevde says:

    If the Director in Indian Company who is non resident person is liable to pay Profession Tax Enrolment in Maharashtra.

    Kindly cite Reference of Circular, Judgements if any.

  64. ramesh says:

    When we are paying PTx in Karnataka for an employee appointed in Bangalore but to work in different regions of Maharastra, Gujarat, MP, Goa etc..though stationed in two major states most of the time, can any other state also demand PTax again to be paid in their state also for the same employee, just because company is regd under VAT in all the states ? Ramesh

  65. S. Sinha says:

    Is Section 25 Company is liable to pay Professional Tax? Explain the relevant provisions.

  66. krunal says:

    is professional tax Registration required to non operating companies?

  67. manoj says:

    I am medical practitioner since 35 years and just now received notice to pay P.F. I have registration of M.P. State of medical council so can I Eligible to pay P.T.in maharastra? If yes then which documents required for registration in sales tax dept?
    Please advice …….

  68. Dr. Kavi says:

    I have received a notice from PTO.. wherein i never worked in India / Abroad post my MBBS as i got married & settled in aboard itself as house wife… Let me know how do i address the notice & ask for exemption from paying the tax?

  69. M P Desai says:

    our dormant private limited company during last 12 years shifted its registered office twice Mumbai-Ahmedabad.
    All directors are resident of Ahmedabad.
    At present it is in Mumbai and we received notice by email to pay profession tax.
    we do not have books of accounts beyond 7 years as per income tax act
    Q-1 How many years profession tax , dept can demand?
    Q-2 Directors should be exempt, as staying in gujarat?

  70. milind chakradeo says:

    My client is a retail dealer. He had taken shop act, vat & employee profession tax registration. He has employed 3 employees with a salary of (1) Rs.8000/- (2) Rs.4500/- & (3) Rs.3000/- . On employee No 1 he deducts professional tax of Rs.175/- per month. On employee no 2 and 3, employee profession tax is not applicable.
    But during diwali he pays diwali bouns & Ex gratia of 1 month salary.
    Does he require to deduct employee profession tax during that month ?
    If the diwali bonus amount is debited to a separate Bonus account in that case can he not required to deduct employee profession tax for employee no 2 & 3 ?

  71. sanjeet singh says:

    sir i am working in Punjab but my company is mumbai base. i get my salary from mumbai, but i only work in Ludhiana(Punjab). so i want to know that whether i am eligible for paying P.Tax.

  72. sanjeet singh says:

    I am working in punjab but my company is Mumbai Base.i am getting salary from mumbai but i only worked in Ludhiana(Punjab). so i want to know that i am eligible for paying P.Tax.

  73. narayan katare says:

    what is the profession tax slab rate in f.y. 2005-06 in Maharashtra

  74. narayan katare says:

    what is the profession tax slab rate in Maharashtra in f.y. 2005-2006

  75. nikhil says:

    Sir
    Suppose my company was incorporated in year 1996. I am director of that company since 1996.
    My Que is from which year i am laible to pay tax under act ?
    There is any Scheme that i am laible to tax from year 2005-06

  76. vaibhav s wandhre says:

    If professional tax is already deducted from my salary and I have one more source of income from mangal karyalaya. Now should I have liable for payment of professional tax

  77. satish says:

    what is the definition of salary for PT? 
    only basic salary is to be considered or all items of remineration like HRA, DA etc ?

  78. nitin halingale says:

    i am doing catering business and want to register under PTE (professional Tax) but i have no idea to take registration under which entry no.in the schedule.

  79. Ganesh says:

    My hardware own business is registered on 2010 and i got VAT registration number in 2010 but i am not pay PT from starting to till my total yearly turnover is 13 lacs. please suggest for PT rules and procedure.

    with calculation of PT liability

    Thanks

    Ganesh

  80. Rachna says:

    My client is sub contractor in fire fighting business who supplies Labours for their project. Will he be liable to pay professional tax on the wages earned by Labours?

  81. Vinayak - Mumbai(Maharashtra) says:

    Within how many years profession tax slab get change.

  82. Dr. Dandekar says:

    I am a registered medical practitioner with the Maharashtra Medical Council and i have carry own medical clinic. can i have liable to pay professional tax? and what rate of professional tax applicable? an how to pay?

  83. Mayank Gupta says:

    Please tell me what is the due date of to submit of professional tax liability & what percentage of interest charged for late deposition

  84. rani says:

    Ours is a private company. we have deducted PT from employees salary but had not paid the same to the department The details of PT deducted are as follows:
    05-06 Rs. 5030/-
    06-07 Rs. 2580/-
    07-08 Rs. 300/-
    08-09 Rs. 2930/-
    09-10 Rs. 1750/-
    10-11 Rs. 525/-
    ———
    Total 13115/-

    If i want to pay PT now what is the interest and penalty.

  85. ritika masand says:

    I have received a notice for non payment of professional tax of Rs. 2500/-
    Since I have received a notice, I am worried. Am I going to be liable to penalty to penalty o interest. Although nothing as such is mentioned in the notice..

  86. sanjay says:

    is professional tax liability will trigger if employee is working from home for a company in mumbai and getting salary from head office of that company which is situated in other state?

  87. S.P.PATHAK says:

    I want to change my Professional Tax Certificate Address from chembur to Belapur, what is the procedure

  88. sanjeev kumar singh says:

    pt assessed for my institution is on 10 times of actual strength. as per existing law appeal can only be considered after paying 25% of pt assessed. now the accounts have also been seized. is there any notification regarding stay on such hypothetical calculation and order done by profession tax officer

  89. Anand Sharma says:

    my co. pvt ltd not paid PT and not return file monthly but deducted from employee for year 2011-12 and 2012 upto dec 2012

    what are the interest we have to pay under KST ACT.

    kindly reply

  90. Hrishi says:

    What is the limit for registration of profession tax number.?
    I mean how many employees an employer must have in order to register for PTR ?

  91. aam aadmi says:

    kuch samajh mein nahi aaya

  92. sam says:

    if employee working in two branches of org collect salary from two branches how much professional deducted 2500 or 5000 per year

  93. vivek singhal says:

    my firm is situated in mumbai and i want to change my firms profession tax address,what is the procedure pls tell me also on my mail ID:caviveksinghalca@gmail.com

  94. vivek singhal says:

    I am vivek Singhal i want to change my firms address in profession tax certificate ,what procedure I should follow(for mumbai),pls send also on my mail ID:caviveksinghalca@gmail.com

  95. Darshit Bhatt says:

    every thing is good but can you provide me the procidure to surrander the professional tax registration . yes i want to close my professional tax registration.

  96. DR ANAND says:

    MAHARASHTRA OFFICIALS ARE JUST SENDING NOTICES TO EVERY DOCTOR WHO IS REGISTERED WITH MMC(MAH MEDICAL COUNCIL) WITHOUT CHECKING FACTS LIKE WHETHER THAT PERSON IS PRACTISING OR PURSUING FURTHER STUDIES OR HAS LEFT THE STATE OR COUNTRY ,
    SOME BODY HAS TO STOP THEM LEGALLY !!!!!!!!!!!!!!!!!!!!!!11

  97. Umang says:

    Sir one of my client from gujrat wants to cancel his Profession Tax Number. So which authority do i need to write an application for the above mentioned purpose.

    Thanks In Advance.

  98. praveen says:

    i am a government servent in indian audit and account department and i am a phish cal handicapped person(more than 40%) but my profession tax is deducted.you give to me advised that my profession tax is exempted

    praveen naphade

  99. omprakash sharma says:

    R/Sir

    I want to know the method of pt deducated on casual salary it is lablity of comapany or laiblity of casual employee

    if our company taken casual employee for particular period on temporary basis .

    on casual salary whose liability of Pt Whether it is liability of company or

    liability of casual employee.

  100. dr manish says:

    I am a registered medical practitioner with the Maharashtra Medical Council but I am not practicing since graduation. Am I liable to pay professional tax

  101. Asad says:

    My wife is a doctor but she is not practicing as my children are small. Whether she has to pay professional tax. And now she wants to start her practice then how she pay her Professional tax

  102. Harshali says:

    i m physically handicapped with more than 40% disability
    i m ex-employee of one of the private sector bank.
    my employer has deducted professional tax for 4 years and that time i was not aware about exemption of professional tax .
    i have resigned from my services 1 year back so now can i get refund of professional tax which i have paid.

  103. Dr Ajay Nene says:

    I am a doctor registered with Maharashtra Medical Council. I do not practice but am employed in a private medical college in andhra pradesh where P T is deducted from my salary. Am I still required to pay PT in Maharashtra?

  104. AVADHUT says:

    how I will get my changed no. of enrolment certificate

  105. arif says:

    Hi,
    I want to know that if one person is partner in two partnership registered firm then he must take one profession tax no for both firm or seprate two no no. for each firm please guide me.

  106. susheela says:

    I am a registered medical practitioner with the Maharashtra Medical Council but I am not practicing since graduation. Am I liable to pay professional tax……..?????????????

  107. susheela says:

    I am a registered medical practitioner with the Maharashtra Medical Council but I am not practicing since graduation. Am I liable to pay professional tax??

  108. Balasaheb Gund says:

    Excellent information given.Thanks for valuable information about P.T.

  109. Nitin M says:

    Hi,
    My question is if person is getting his salary in two installments and both the installments are greater than 10000 rs then is he applicable for two PT deduction from each installments of his salary?

    What will be the total PT for this case?

  110. Jaikumar Murjani says:

    Hello,
    I registered for the PTEC number and received it, but i made a mistake while making the payment to SBI bank, the number ends in 3P on the certificate, but while paying the tax amount i forgot too mention the P in the PTEC section. I have the bank receipt for it. Will this cause a problem or not.
    How can i check if the payment made was deposited for my account or for some one elses.
    Please help, i am new to this hence do not have much knowledge about these processes.

  111. Deepak Agrawal says:

    My co. is registered on 30/03/2012 and the business is takeover by the co. on 01/04/2012. wether PT will be levied for 2011-12 as well as for 2012-13 or only for 2012-13

  112. Nivrutti Chopade says:

    How to Search New PTE Number in Place of old PTE number

  113. Sadanand Mavarkar says:

    EXCESS PT DEDUCTED :

    From 15/05/2011 I am a employee of a LTD. co. & till 15/05/2011 i was working with a another co.
    The previous employer had deducted Rs.175 as PT for the month of MAY-11 & current employer also deducted Rs.200 as PT for the same month (MAY-11). Total PT deducted from my salary is Rs.2675 for the F.Y. 2011-12. So kindly advice me if there is any procedure to claim or adjust the excess paid amount of PT.

    Sadanand Mavarkar.

  114. mukund Gundyal says:

    as an employer if i give incentive to my employee and due to this incentive if the salary of employee crosses Rs 5000/- should i deduct profession tax

  115. DR P J BHIMJIYANI says:

    I have paid professional tax on line but make a misstek I have to pay rs 2500 but paid rs 25000
    for mharashtra gov  professional tax how how can i get refund of my excess payment

  116. Cheryl says:

    If a person has never earned income after graduating from the professional college, and now resides abroad and is still not earning any income, does that person still have a liability to get enrolled and pay profession tax?

  117. Cheryl says:

    If a person has never earned income after graduating from the professional college, and now resides abroad and is still not earning any income, does that person still have a liability to get enrolled and pay profession tax?

  118. Cheryl says:

    If a person has never earned income after graduating from the professional college, and now resides abroad and is still not earning any income, does that person still have a liability to get enrolled and pay profession tax?

  119. Ramesh Chandrappa says:

    under Profession Tax Act ,if he has employed one or more persons who are drawing salary in excess of Rs. 5000/- per month.

    if it is applicable of Professional Tax Act 

    I have confuse in my work, so help me, audit was asked to me  why not deduct the Professional Tax

    I thing, my suggestion is, if he has employed ten or more persons who are drawing salary in excess of Rs. 5000/- per month.

    please check & revert back

    thanks & Regard

    Ramesh Chandrappa  

  120. priyanka says:

    i am a doctor and i have worked for a few months each year in various hospitals since 2007. do i have to pay professional tax for the whole year or only for the months that i have been working?
    do private hospitals deduct the professional tax from the salary if the doctor is appointed on contract basis?
    pls reply
    thanks.

  121. Sunita Rana says:

    i have a query that, in case of Pvt. Ltd. Co. is it mandatory to have Professional Tax Enrollment No. of Director while appling for registration certificate of a Co.

    Kindly give your expert views on my mail Id sunita.rana8@gmail.com

  122. Rachayita says:

    I had held my law practising certificate from 2007 till aug 2011. thereafter i surrendered my certificate.now i am required to pay PT from 2007-2010.SHud i still obtain enrollment?I currently work as an employee and am paying PT post aug-2011.Please clarify my stand

  123. CA Anand Chandak says:

    Profession Tax Slabs: Maharashtra

    Salary amount- Up to Rs. 5000 = Nil
    Rs. 5000 to Rs. 10000 = Rs. 175 Per Month
    Rs. 10000 & Above = Rs. 200 Per Month/ Rs. 2500 p.a.

  124. dinesh pawar says:

    How can pay profession tax online i have account in BOB & Axis bank
    On which site i pay tax payment

  125. mahesh sheguri says:

    whether profession tax is applicable to workers who are working on casual basis ?

  126. mahesh ban says:

    what are the new professional tax slabs for maharashtra in 2011-12 year

  127. jatin says:

    i an employee of one company .i am been informed by my senior to make appliation fori professional tax of employees working in my company how can i make application pls let me know what is the procedure, and othe necessary details, document required, fees etc

  128. vasant says:

    i have a query that, in case of Pvt. Ltd. Co. is it mandatory to have Professional Tax Enrollment No. of Director while appling for registration certificate of a Co.

    Kindly give your expert views on my mail Id
    vasantnanda111@gmail.com

  129. Suneel says:

    If a director is not drawing any salary from a company in Maharashtra, but stays in Mumbai, do he need to pay PT as per Maharashtra PT rates?
    please clarify with relevant document support.
    thanks
    suneel.

  130. yashu says:

    Still we are paying PT through Demand Draft So is there any penalty for that.

  131. Pushpa Kothavale says:

    Thanks,info is really good & educative.If schedules mentioned in the write up it would have been very helpfull. Pushpa

  132. IRFAN SHAIKH says:

    I WANT TO KNOW STATUS ABOUT MY EXISTING PROFESSIONAL TAX NO. IS IT CORRECT OR NOT OR WHOM’S NAME IT WAS REGISTRED HOW COULD I FIND IT?

  133. Dinesh says:

    whether new firm is exempted for professional tax?

  134. iyyappan.g says:

    i want to know PT will payed before date of 15 is compulsary

    • Suneel says:

      NO It is the duty of the Administration to register for PT and make the payment. Until they get the number, they have to deduct and deposit once they receive the PT registration number.

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