Understanding Professional Tax Exemptions for the Physically Handicapped in Maharashtra: What Are the Rules?

I want to know the rules regarding exemptions for the physically handicapped in professional tax in Maharashtra.

I want to know the rules of exemptions of professional tax in Maharashtra because I learned that for exemption, the handicap should be more than 60 percent. I want to know the exact facts.

Secondly, my employer allowed me exemption for 10 years, but now the professional tax department is saying that I am not eligible. Please guide.

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