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1

Short title and

commencement.

Mah. XVI

of 1975.

RNI No. MAHENG /2009/35528

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In pursuance of clause (3) of article 348 of the Constitution of India, the following translation

in English of the Maharashtra State Tax on Professions, Trades, Callings and Employments

(Amendment) Act, 2023 (Mah. Act No. XIX of 2023), is hereby published under the authority of the

Governor.

By order and in the name of the Governor of Maharashtra,

MUGDHA A. SAVANT,

Draftsman-cum-Joint Secretary to Government,

Law and Judiciary Department.

————————

MAHARASHTRA ACT NO. XIX OF 2023.

(First published, after having received the assent of the Governor in the “Maharashtra

Government Gazette”, on the 6th April 2023).

An Act further to amend the Maharashtra State Tax on Professions,

Trades, Callings and Employments Act, 1975.

WHEREAS, it is expedient further to amend the Maharashtra State Tax

on Professions, Trades, Callings and Employments Act, 1975, for the purposes

hereinafter appearing; it is hereby enacted in the Seventy-fourth Year of the

Republic of India, as follows :––

1.

(1) This Act may be called the Maharashtra State Tax on Professions,

Trades, Callings and Employments (Amendment) Act, 2023.

(2) It shall come into force on the 1st April 2023.

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(1)

2

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2.

In section 27A of the Maharashtra State Tax on Professions, Trades,

Callings and Employments Act, 1975 (hereinafter referred to as ‘‘ the principal

Act ’’),––

(1) for clause (c), the following clause shall be substituted, namely :––

‘‘ (c) (i) any person with benchmark disability as defined in

clause (r) of section 2 of the Rights of Persons with Disabilities Act,

2016; or

(ii) parents or guardians of a child with a benchmark disability,

provided such person or child with benchmark disability holds

the certificate of disability issued by the certifying authority under

the said Act or the rules made thereunder :

Provided that, such individual or, as the case may be, employer

produces the aforesaid certificate before the prescribed authority in

respect of the first assessment year for which he claims exemption

under this clause:

Provided further that, an individual or, as the case may be,

employer who has already produced a certificate before the prescribed

authority for the purposes of this section, as it stood immediately

before the 1st April 2023, shall not be required to produce it again; ’’;

(2) clause (e) shall be deleted ;

(3) clause (g) shall be deleted.

3.

In SCHEDULE I appended to the principal Act, for entry 1, the

following entry shall be substituted, namely :––

‘‘ 1.

Salary and wage earners––

(i) in case of men, whose monthly salaries or wages,––

(a) do not exceed

Nil.

rupees seven thousand

five hundred ;

(b) exceed rupees seven

one hundred seventy-five per month.

thousand five hundred but

do not exceed rupees ten

thousand ;

(c) exceed rupees ten

two thousand five hundred per annum

thousand ;

to be paid in following manner :––

(a) two hundred per month except

for the month of February ;

(b) three hundred for the month

of February;

(ii) in case of women, whose monthly salaries or wages,––

(a) do not exceed rupees

Nil.

twenty-five thousand ;

(b) exceed rupees

two thousand five hundred per

twenty-five thousand ;

annum to be paid in following

manner :––

(a) two hundred per month except

for the month of February ;

(b) three hundred for the month

of February. ’’.

Amendment

of section

27A of Mah.

XVI of 1975.

Mah. XVI

of 1975.

Amendment of

SCHEDULE I

of Mah. XVI

of 1975.

49 of 2016.

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,

RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,

MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21-A,

NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.