The Finance Department of the Maharashtra issued a notification dated 28th February 2026 amending the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and the corresponding Rules of 1975. Exercising powers under section 27 of the Act, the State Government dispensed with the condition of previous publication due to circumstances requiring immediate action. The amendment, titled the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2026, modifies Rule 11(3). Specifically, in clause (a), the due date “31st of March” has been substituted with “15th of March.” In clause (c), the term “last date” has been replaced with “15th day.” Further, in the Illustration to the rule, the dates “31st of May” and “30th June” have been substituted with “15th of May” and “15th of June,” respectively. These changes effectively advance specified compliance timelines under the Profession Tax Rules in Maharashtra.
5 FAQs on Maharashtra Profession Tax Due Date Changes (Amendment Rules, 2026)
Q.1 What changes have been made to the Profession Tax due dates in Maharashtra?
Ans. The Maharashtra Government has amended the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975 by advancing certain compliance due dates. The amendment substitutes 31st March with 15th March, replaces “last date” with “15th day” in Rule 11(3)(c), and revises the illustration dates from 31st May to 15th May and 30th June to 15th June.
Q.2 Which rules have been amended under the Profession Tax Rules, 1975?
Ans. The amendments have been made to Rule 11(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975. Specifically, changes have been introduced in clause (a), clause (c), and the Illustration to the rule.
Q.3 When were the Maharashtra Profession Tax Amendment Rules, 2026 notified?
Ans. The Maharashtra Government issued the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2026 through a notification dated 28th February 2026.
Q.4 Why was the amendment issued without prior publication?
Ans. The notification states that the Government was satisfied that circumstances required immediate action and, therefore, dispensed with the requirement of previous publication by invoking the proviso to Section 27(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
Q.5 Under which legal authority were these amendments made?
Ans. The amendments have been made by the Government of Maharashtra in exercise of the powers conferred under Section 27(1) and 27(2), read with the proviso to Section 27(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
FINANCE DEPARTMENT
Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,
Mumbai 400 032, Dated the 28th February, 2026.
NOTIFICATION
MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975.
No.व्यकार-2026/C.R.4/Taxation-3. — Whereas, the Government of Maharashtra is satisfied that circumstances exist which render it necessary to take immediate action further to amend the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975 and to dispense with the condition of previous publication thereof under the proviso to sub-section (3) of section 27 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975).
Now, therefore, in exercise of the powers conferred by sub-sections (1) and (2) read with the proviso to sub-section (3) of section 27 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, and of all other powers enabling it in this behalf, the Government of Maharashtra hereby, makes the following rules further to amend the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975, namely :—
1. These rules may be called the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2026.
2. In rule 11 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975, in sub-rule (3),-
1. in clause (a), for the figures and words “31st of March” the figures and words “15th of March” shall be substituted ;
2. in clause (c), for the words “last date” the figures and words “15th day” shall be substituted ;
3. in the Illustration,–
a. for the figures and words “31st of May” the figures and words “15th of May” shall be substituted ;
b. for the figures and words “30th June” the figures and words “15th of June” shall be substituted ;
By order and in the name of the Governor of Maharashtra,
SANJAY KANDHARE,
Deputy Secretary to Government.
what about fy 2025-26 annual ptrc return 31st or 15th March??