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The Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975
A. Employer’s liability to deduct and pay tax on behalf of Employees.
The tax payable under this Act by any person earning a salary or wage shall be deducted by his employer from the salary or wage payable to such person, before such salary or wage is paid to him, and such employer shall, irrespective of whether such deduction has been’ made or not when the salary or wage is paid to such persons, be liable to pay tax on behalf of all such persons.
B. Certificate of Registration by Employers
Every employer liable to pay tax shall obtain a certificate of registration from the prescribed authority in the prescribed manner.
An application in Form I to be submitted by the authorized personnel to such authority in the respective jurisdiction.
The prescribed authority shall grant to the applicant a Certificate of Registration in Form IA if he is satisfied that the application is in order and the necessary particulars have been furnished by the applicant.
C. Certificate of Enrolment
An application for a certificate of enrolment shall be made in Form II. An applicant having more than one place of work in the State of Maharashtra, whether within the jurisdiction of the prescribed authority or outside such jurisdiction, shall be granted only one certificate of enrolment.
After considering the application and such additional information or evidence as may furnished, the prescribed authority shall grant a certificate of enrolment in Form II-A.
D. Payment of Taxes and Filing of Returns:
MTR-6 & Form III-B – PT Payment & Return by PTRC Holders
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