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.
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??