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Section 4A
The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.Maharashtra

Section 4A. Restricted liability to pay tax

1[4A. Restricted liability to pay tax.- An employer, who has been granted certificate of registration on or after the 1st April 2017, shall not be liable to pay tax for a period of more than four years from the end of the year immediately preceding the year in which the certificate of registration has been granted or the year in which the proceeding for registration is initiated against him, whichever is earlier.

1Superscript markers show text inserted or substituted by a later amendment. The Act carries the markers without the footnotes they refer to, so they are shown without a target.