Profession tax

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

18 December 2013 Whether there is any specified form for claiming profession tax exemption for parents of diable person & for director of company having no business as per sec 2(ca) Entry 5 of profession tax act (case s k kamath, Director New Continental Traders p ltd)

Also from where i can get facts of the above case law?

Kindly guide

Thanks

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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18 December 2013 you can find case at www.legalpandit.com

Querist : Anonymous

Querist : Anonymous (Querist)

19 December 2013 Thank you Sir

But what about the first query that

whether there is specific form prescribed to claim exemption to parent or gaurdian of physically disable child and to the director of a company not having any business

Kindly guide

Thanks

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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10 August 2024 As of the latest information available, the procedures and forms related to Professional Tax (PT) exemptions in Maharashtra are as follows:

### **1. Exemption for Parent or Guardian of a Physically Disabled Child**

For parents or guardians of physically disabled children, there is no specific form prescribed for claiming an exemption from Professional Tax. The process generally involves:

#### **Procedure:**

1. **Prepare Documentation**: Gather necessary documents proving the physical disability of the child. This includes medical certificates, disability certificates, and proof of relationship.

2. **Formal Application**: Draft a formal application letter addressed to the local Professional Tax Office or the municipal corporation office requesting exemption. Include details such as:
- Your PT registration number.
- The nature of exemption being claimed.
- Supporting documents related to the disability of the child.

3. **Submit Documents**: Submit the application along with supporting documents to the local Professional Tax Office or the municipal corporation where your PT records are maintained.

4. **Follow Up**: Follow up with the office to ensure that your application has been processed and the exemption has been granted.

### **2. Exemption for Directors of a Company Not Having Business Income**

For directors of a company who do not receive any salary or remuneration and are seeking exemption from Professional Tax, the process is similar:

#### **Procedure:**

1. **Provide Proof of Non-Income**: Prepare and provide evidence that you do not receive any salary or remuneration from the company. This might include:
- A declaration from the company stating that no salary is being paid to you.
- Any relevant financial statements or documentation proving non-receipt of income.

2. **Formal Request**: Write a formal application requesting exemption from Professional Tax due to lack of income. Include:
- Your PT registration number.
- Evidence of non-income.
- Any other relevant information supporting your request for exemption.

3. **Submit Application**: Submit the application and supporting documents to the Professional Tax Office or the municipal corporation where your PT records are maintained.

4. **Verification**: The office will review the application and documents. They may grant the exemption based on the provided evidence.

### **Forms and Documentation:**

- **No Specific Form**: Currently, there is no specific form prescribed for these exemptions. The process typically involves a formal letter or application submitted with supporting documentation.

- **Contact Local Authorities**: For the most accurate and up-to-date information, contact the local Professional Tax Office or the municipal corporation where you are registered. They can provide specific guidance and any updates to the procedures or required forms.

### **Summary:**

- **For Parent/Guardian of Disabled Child**: Submit a formal application with supporting medical documentation. No specific form is prescribed.

- **For Directors Not Having Business Income**: Submit a formal request with proof of non-income. No specific form is prescribed.

Always check with the local tax authorities to confirm the latest procedures and requirements.

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