Revised return profession tax - maharashtra
This query is : Resolved
Nimesh joshi
(Querist)
10 April 2013
Sir,
We have made a mistake while paying Profession Tax for the month of Feb.13 and also while filling return for the same.
1. We have due to oversight deposited Profession Tax for Feb.13 @ Rs. 200 per employee instead of Rs. 300/-.
2. While filing the return, we have mentioned no. of employees in Jan month column instead of Feb.13 and that is the reason we did not noticed the mistake of short payment.
We have now paid the difference ot Profession Tax and interest on the same.
While filing revised return, following options are available :
1. Revised Return U/S 6 (4) (a)
2. Revised Return U/S 6 (4) (b) (i)
3. Revised Return U/S 6 (4) (b) (ii)
Request please advice which option we should choose.
Regards,
Nimesh Joshi
We have made a mistake while paying Profession Tax for the month of Feb.13 and also while filling return for the same.
1. We have due to oversight deposited Profession Tax for Feb.13 @ Rs. 200 per employee instead of Rs. 300/-.
2. While filing the return, we have mentioned no. of employees in Jan month column instead of Feb.13 and that is the reason we did not noticed the mistake of short payment.
We have now paid the difference ot Profession Tax and interest on the same.
While filing revised return, following options are available :
1. Revised Return U/S 6 (4) (a)
2. Revised Return U/S 6 (4) (b) (i)
3. Revised Return U/S 6 (4) (b) (ii)
Request please advice which option we should choose.
Regards,
Nimesh Joshi
22 July 2025
Options for Revised Return U/S 6(4):
Revised Return U/S 6(4)(a):
Used when you want to revise the return due to any mistake or omission in the original return filed within the prescribed time.
Typically for corrections related to clerical errors or data entry mistakes.
Usually the right choice if you have just realized you entered wrong data or wrong amounts.
Revised Return U/S 6(4)(b)(i):
This applies if you are revising the return due to additional tax liability that was not shown earlier.
Since you already paid the difference and interest, this might apply to your case if you are reporting the additional payment.
Revised Return U/S 6(4)(b)(ii):
This section is for revision on account of a demand raised by the assessing officer or due to order passed by an appellate authority.
What should you choose?
Since:
You have already paid the difference and interest, and
You are correcting a mistake of reporting wrong month and wrong tax amount,
You should select:
"Revised Return U/S 6(4)(b)(i)" — to declare and report the additional tax liability already paid.
Revised Return U/S 6(4)(a):
Used when you want to revise the return due to any mistake or omission in the original return filed within the prescribed time.
Typically for corrections related to clerical errors or data entry mistakes.
Usually the right choice if you have just realized you entered wrong data or wrong amounts.
Revised Return U/S 6(4)(b)(i):
This applies if you are revising the return due to additional tax liability that was not shown earlier.
Since you already paid the difference and interest, this might apply to your case if you are reporting the additional payment.
Revised Return U/S 6(4)(b)(ii):
This section is for revision on account of a demand raised by the assessing officer or due to order passed by an appellate authority.
What should you choose?
Since:
You have already paid the difference and interest, and
You are correcting a mistake of reporting wrong month and wrong tax amount,
You should select:
"Revised Return U/S 6(4)(b)(i)" — to declare and report the additional tax liability already paid.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Accounting treatment of AMC alongwith the purchase of Laptop
- Nursery business
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Issuing of delivery challan by seller of goods
- Tax on Amount transferred in HUF Account
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- WRONG GSTR7 ENTRIES ACCEPTED ERRONEOUSLY
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
