In pursuance of clause (3) of Article 348 of the Constitution of India, the following translation in English of the Maharashtra Tax Laws (Levy and Amendment) Act, 2018 (Mah. Act No. XXVI of 2018) is hereby published under the authority of the Governor.
Amendments to the Profession Tax Act
In Section 3 of the Maharashtra State Tax on Professions, Trades, Callings, and Employments Act, 1975 (hereinafter, in this Chapter, referred to as "the Profession Tax Act"), in sub-section (2), after the words "Every person," the words and figures, "including limited liability partnership, registered under the Limited Liability Partnership Act, 2008 but," shall be inserted.
Changes in Schedule I of the Profession Tax Act
In the SCHEDULE I appended to the Profession Tax Act:
(1) After entry 18, the following entry shall be inserted, namely: "18A. Limited liability partnership, 2,500 per annum, registered under the Limited Liability Partnership Act, 2008."
(2) For entry 19, the following entry shall be substituted, namely: "19. (a) Each partner of a firm (whether registered or not under the Indian Partnership Act, 1932), 2,500 per annum. (b) Each partner of a limited liability partnership, registered under the Limited Liability Partnership Act, 2008, engaged in any profession, trade, or calling.
All the members are hereby requested to kindly refer to the enclosed notification for detailed information and clarity.
From India, Mumbai
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53Amendments to the Profession Tax Act
In Section 3 of the Maharashtra State Tax on Professions, Trades, Callings, and Employments Act, 1975 (hereinafter, in this Chapter, referred to as "the Profession Tax Act"), in sub-section (2), after the words "Every person," the words and figures, "including limited liability partnership, registered under the Limited Liability Partnership Act, 2008 but," shall be inserted.
Changes in Schedule I of the Profession Tax Act
In the SCHEDULE I appended to the Profession Tax Act:
(1) After entry 18, the following entry shall be inserted, namely: "18A. Limited liability partnership, 2,500 per annum, registered under the Limited Liability Partnership Act, 2008."
(2) For entry 19, the following entry shall be substituted, namely: "19. (a) Each partner of a firm (whether registered or not under the Indian Partnership Act, 1932), 2,500 per annum. (b) Each partner of a limited liability partnership, registered under the Limited Liability Partnership Act, 2008, engaged in any profession, trade, or calling.
All the members are hereby requested to kindly refer to the enclosed notification for detailed information and clarity.
From India, Mumbai
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The-maharashtra -state-tax-on-p rofessions-trad es-callings-and -employments-(s econd-amendment )-rule.pdf
PROFESSIONAL TAX & Slabs for 2018-19.docx