Professional Tax — monthly payment (Maharashtra)
Maharashtra State Tax on Professions Act, 1975 · Section 6 · Maharashtra GST Department · Monthly
Due 6 November 2026(Last day of the month)
Demo / Awaiting source verificationWhat it is
Monthly payment and return of professional tax deducted from salaries.
Who must comply
Employers holding a PTRC registration in Maharashtra.
What to file
Return in Form IIIB along with payment through the state portal.
Penalty for delay
Interest at 1.25% per month and penalty for late filing.
Applicability
Employers registered under PTRC in Maharashtra
Applicable taxpayers
PTRC holders
📜 Official Proof
- Source Authority
- Government of Maharashtra
- Source Type
- Official Portal
- Notification / Circular
- Section 6, PT Act 1975
- Published
- 1 April 1975
- Effective
- 1 April 1975
AI Verified Summary · AI-generated summary based on official source
Monthly PTRC payment is generally due by the last day of the month for which the deduction relates.
AI confidence 54% · Official source not verified yet — do not rely on this summary alone.