Registration under profession tax, maharashtra

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

01 July 2014 Company Incorporated under companies Act, 1956 in 2011 and having no entered any business transaction since incorporation and no remuneration paid to director and No employ work.

Can required enrolled under The Maharashtra state tax on Profession, Trade, Calling and Employment Act, 1975 ?

Querist : Anonymous

Querist : Anonymous (Querist)

03 July 2014 Please Reply urgent ...

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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20 July 2025 Under the Maharashtra State Tax on Professions, Trades, Callings, and Employments Act, 1975, here’s what applies in your case:

Key points:
Profession Tax is applicable on persons earning income from profession, trade, calling, or employment.
A company incorporated but not carrying on any business activity (no transactions, no employees, no remuneration to directors) is generally not liable to register or pay profession tax because there is no employment or trade activity.
So for your company:
No business activity and no employees or directors getting salary → No requirement to enroll or pay profession tax.
However, once you start business operations or pay salary/remuneration to directors or hire employees, you must enroll and comply with profession tax rules.
Additional notes:
It’s good to check periodically because sometimes local authorities might ask for compliance proof.
You may voluntarily register if you plan to start operations soon.

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