Amendments to section 27A and SCHEDULE I of the Profession Tax Act, 1975

RNI No. MAHENG /2009/35528 AT WET 3B SHTAROT FHH 3% TERTy, frerrser At g s Senfia S e g doe fafrm nfer In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2023 (Mah. Act No. XIX of 2023), is hereby published under the authority of the Governor. By order and in the name of the Governor of Maharashtra, MUGDHA A. SAVANT, Draftsman-cum-Joint Secretary to Government, Law and Judiciary Department. MAHARASHTRA ACT No. XIX OF 2023. (First published, after having received the assent of the Governor in the “Maharashtra Government Gazette”, on the 6th April 2023). An Act further to amend the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Mah. XVI WHEREAS, it is expedient further to amend the Maharashtra State Tax of 1975. on Professions, Trades, Callings and Employments Act, 1975, for the purposes hereinafter appearing; it is hereby enacted in the Seventy-fourth Year of the Republic of India, as follows :— 1. (1) This Act may be called the Maharashtra State Tax on Professions, Short title and Trades, Callings and Employments (Amendment) Act, 2023. comumencement. (2) It shall come into force on the 1st April 2023. AT FAB-F4— ® Amendment 2. In section 27A of the Maharashtra State Tax on Professions, Trades, Mah. XVI of section Callings and Employments Act, 1975 (hereinafter referred to as “ the principal ~of 1975. 27A of Mah. Act”) XVI of 1975. ’ (1) for clause (c), the following clause shall be substituted, namely :— “(c) (i) any person with benchmark disability as defined in clause () of section 2 of the Rights of Persons with Disabilities Act, 49 or o016 2016; or (ii) parents or guardians of a child with a benchmark disability, provided such person or child with benchmark disability holds the certificate of disability issued by the certifying authority under the said Act or the rules made thereunder : Provided that, such individual or, as the case may be, employer produces the aforesaid certificate before the prescribed authority in respect of the first assessment year for which he claims exemption under this clause: Provided further that, an individual or, as the case may be, employer who has already produced a certificate before the prescribed authority for the purposes of this section, as it stood immediately before the 1st April 2023, shall not be required to produce it again; ”; (2) clause (e) shall be deleted ; (3) clause (g) shall be deleted. Amendment of 3. In SCHEDULE I appended to the principal Act, for entry 1, the SCHEDULE I following entry shall be substituted, namely :— of Mah. XVI “1. Salary and wage earners— of 197. (i) in case of men, whose monthly salaries or wages,— (a) do not exceed Nil. rupees seven thousand five hundred ; (b) exceed rupees seven one hundred seventy-five per month. thousand five hundred but do not exceed rupees ten thousand ; (c) exceed rupees ten two thousand five hundred per annum thousand ; to be paid in following manner :— (a) two hundred per month except for the month of February ; (b) three hundred for the month of February; (ii) in case of women, whose monthly salaries or wages,— (@) do not exceed rupees Nil. twenty-five thousand ; (b) exceed rupees two thousand five hundred per twenty-five thousand; annum to be paid in following manner :— (a) two hundred per month except for the month of February ; (b) three hundred for the month of February. . ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR, RUPENDRA DINESH MORE, 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, RUPENDRA DINESH MORE.