Revised return profession tax - maharashtra
This query is : Resolved
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.
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