डिसेंबर 3, 2024
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Under the Act - The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975

Sr No Rule numbers Rules
1 1 Short title and commencement
2 2 Definitions.
3 3 Grant of certificate of registration.
4 4 Grant of Certificate of enrollment.
5 4A Providing Permanent Account Number or Tax Deduction and Collection Account No
6 5 Amendment of certificate of registration.
7 6 Amendment of certificate of enrollment.
8 7 Cancellation of certificate.
9 8 Exhibition of certificate.
10 9 Issue of duplicate copy of certificate.
11 9A Certificate to be furnished by an employee to his employer
12 10 Commissioner to give a public notice.
13 11 Returns and payment of tax by employers.
14 11A Special provisions for returns to be furnished by the employer for the first year in which he is granted Registration Certificate
15 11B Special provisions for last return in certain cases
16 11C Payment of tax otherwise than in accordance with return
17 11C-1 The rate of interest.
18 11C-2 Remission of Interest.
19 11D Notice for payment of tax not paid according to return
20 11E E-Return presume to be true return
21 12 Notice under sections 5(6), 6(3) and 7.
22 12A Notice under Section 7
23 13 Notice under section 5(5).
24 14 Order of assessment
25 15 Notice of demand under section 7(7) etc.
26 16 [16. ******]
27 17 Deduction of tax amount from the salary or wages.
28 18 [18. ************]
29 19 Employer to keep account of deduction of tax from
30 19A Preservation of books of accounts, registers
31 20 Payment of tax by persons other than employers.
32 21 Action for default by an enrolled person.
33 22 Recovery Agent.
34 23 Recovery agent to maintain an account of recovery.
35 23A Officers appointed from the Transport Department.
36 24 Shifting of place of work.
37 25 Appeal and Revision.
38 26 Rectification.
39 27 Order sanctioning refund of tax.
40 27A Intimation of accepting composition money
41 27B Intimation of accepting composition money
42 28 Service of notices.
43 28A Form of Authority
44 29 Grant of Copies.
45 30 Fees on application and memorandum of appeal.
46 31 Payment of fees.
47 32 Permanent physically disabilities and Mental retar