Profession tax maharashtra

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Under PT-RC in the state of maharashtra, Rs. 300 to be deducted from the salary of of which month ?? option 1 : The salary accrued for the month of January and paid in February . option 2 : The salary accrued for the month of February and paid in march.
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Rs.300 to be deducted from The salary for the month of February which is paid in march.

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