C.A. Sandeep Wawhal (Chartered Accountant PGDFM BCom.) (1823 Points)
07 September 2016Hi
If one of the partner of Firm fail to get register under Profession Tax Act in Maharashtra i.e he don't have PTEC number. Now the obligation and liability for such default is rest with Partnership Firm in which he is partner or with himself ?
N.S. Ansari & Asso
(Partners)
(28 Points)
Replied 07 September 2016
Profession Tax is State Obligation and covered under MVAT. The PTEC registration is compulsory for person who is doing any business under professiona, trade, services etc on Individual PAN.
Its an Individual Obligation and the P.T. should be paid by individual.
The Firm will pay P.T. on Salary only under PTR Regisatration.
Its mutual understanding if firm agree to pay P.T. on behalf of partner.
I Think this one clear your doubt.
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