Exemption from payment of Profession Tax under Section 27A of Profession Tax Act, Maharashtra State – Any person suffering from a permanent physical disability (including blindness), being a permanent physical disability specified in the rules made in this behalf by the State Government, which is certified by a physician, a surgeon or an oculist, as the case may be, working in a Government Hospital is exempt from Complete amount of professional tax payable. To Claim Exemption individual shall forward the certificate to employer who will produces the aforesaid certificate before the prescribed authority in respect of the first assessment year for which he claims deduction under the act. Since Profession Tax is a Matter of state government so a disabled person working in as state where profession tax is applicable can check the respective profession tax law of their state to check if profession tax exemption is exist for them or not. In India In most states the Professional tax is exempted for disable person.
Following classes of persons are exempt from payment of profession tax:
1. Members of armed forces of Union serving in the State;
2. Badli workers in the textile industry;
3. Any person suffering from a permanent physical disability (including blindness) specified in the rules, certified by a physician, a surgeon or an oculist, working in a Government hospital, which has the effect of reducing considerably such individual’s capacity for normal working or engaging in a gainful employment or occupation and also his parents or guardians;
4. Women exclusively engaged as agents under the Mahila Pradhan Kshetriya Bachat Yojana of Directorate of Small Savings;
5. Any person and parents or guardians of such person who is suffering from mental retardation specified in the rules, and, certified by a psychiatrist working in a Government hospital;
6. Persons having completed age of 65 years (w.e.f. 1-4-1995);
7. Parents or guardians of a child suffering from a physical disability mentioned in (3) above;
8. Partnership firms and HUFs (but each partner of a partnership firm and each coparcener of HUF are liable for enrolment, see Entries 19 & 20 in Schedule 1).
9. Mathadi Kamgar (Casual workers) [Cir. 12T dated 3-8-2011].
10. Professionals, covered by Entry 2 of the Schedule, up to one year of standing in the profession.