The Maharashtra State Tax On Professions, Trades, Callings And Employments Act, 1975 With Rules, 1975

fThis concise, practitioner-oriented handbook on the Maharashtra PTCE Act, 1975 & Rules, 1975 turns statutory provisions into everyday payroll and tax processes. It begins by defining the taxable persons, taxable professions/trades/callings and territorial applicability, then explains registration requirements for employers and individuals, employer deduction and deposit obligations, and the structure and timelines for monthly/quarterly/annual returns. Core chapters address exemptions and concessional categories, assessment and reassessment procedures, recovery mechanisms, penalties for defaults and prosecution where applicable. Practical sections provide worked payroll examples showing how to compute and deduct profession tax across different salary bands and employee categories, sample registration and return forms, model show-cause and appeal templates, and a one-page compliance calendar to avoid default. The guide highlights differences in municipal/municipal corporation rules across major cities (e.g., Mumbai, Pune, Nagpur) and includes troubleshooting notes for common filing errors and audit queries. Designed for tax advisors, payroll teams and employers, the book simplifies profession-tax compliance, minimises disputes and ensures smooth interaction with municipal tax authorities.