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Whether the late payment of Professional tax is mandatory to report in Tax audit report

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(Querist)
08 June 2023 There has been instances for late payment of professional tax collected. is it mandatory to report the same in tax audit report of partnership firm?
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
08 June 2023 Advisable, but not mandatory for firms.

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