Profession tax for charitable trusts in maharashtra

It is surprising that not a single CA has expressed a learned opinion on this query since 2016.

DEAR ALL,

As per PROFESSION TAX ACT, 1975, PTEC Applicable to,-

1. Every Person (Excluding Partnership Firm & HUF).
2. And Engaged actively or otherwise in any profession, trade, calling or Employment. 
3. And Covered by Schedule I appended to the Profession Tax Act, 1975.

Therefore, PTEC is applicable if above all 3 conditions are fulfilled.

Charitable trust is covered under above point No. 1, but not covered under point No. 2 , therefore charitable Trust is not liable to pay PTEC Tax.

However if any charitable Trust is engaged in any profession, trade, calling or Employment, then such a charitable Trust is liable to pay PTEC Tax

For More information,
Contact,
Pradeep