professional tax in Maharastra

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p.e.rao

p.e.rao (Querist)

23 February 2010 Please guide the last date of deposit of professional tax deducted from employees in the state of maharastra.

CA Umesh Sharma

CA Umesh Sharma (Expert)

24 February 2010 Section 6(1) deals with the period, time and form of Return in which the employers has to file the return.
(1) Every Employer registered under the Act, shall pay the amount of tax due from him according to the return on or before the date prescribed for filing of such return.
(2) The return shall be in Form III. The registered employer shall furnish the same, duly filled in and signed by him or by a person authorized by him in this behalf, toâ€”
(i) The treasury while making payment of the tax, interest or penalty due as per the return; and
(ii) The prescribed authority in any other case.
(3) Every registered employer whose tax liability during the previous year or
a part thereofâ€”
(a) is less than Rs. 5,000 shall furnish an annual return on or before the 31st of March, of the year to which the return relates. Such return shall contain the details of the salaries and wages and the arrears, if any, paid and the amount of tax deducted by him in respect of the twelve months comprising of the month of March of the immediately preceding year and the eleven months from April to February of the year to which the return relates and the arrears, in respect of wages and salaries, if any, for any period prior to the said twelve months paid in such year;
(b) is Rs. 5,000 or more but less than Rs. 20,000 shall furnish quarterly return on or before the last date in respect of the quarter to which the return relates. Such return shall contain the details of the salaries and wages and the arrears, if any, paid and the amount of tax deducted by him in respect of the three months immediately preceding that last month of the quarter to which the return relates as shown in the table below and the arrears in respect of wages and salaries, if any, paid for any period preceding such three months.
TABLE
Months in respect of which
Salary/Wages, etc. are paid
and the amount of tax
deducted. Due date forfiling the
return.
March to May 30th June
June to August 30th September
September to November 31st December
December to February 31st March

(c) is Rs. 20,000 or more, shall furnish a monthly return on or before the last date of the month to which the return relates. Such return shall contain the details of the salaries and wages and the arrears, if any, paid and the amount of tax deducted by him in respect of the month immediately preceding the month to which the return relates and the arrears, if any, for any period preceding such month.

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