Information about importance of Profession Tax's Return and its penalty clause under Maharashtra Profession Tax Act
Dear All, Please find below information related to relevant section under Maharashtra Professions Tax Act which states about mandatory Profession Tax Return under the Act and its penalty in case of failure to comply with same. Section 6. Returns :- (1) Every employer registered under this shall furnish to the prescribed authority a return in such form, for such periods and by such dates as may be prescribed showing therein the salaries and wages paid by him and the amount of tax deducted by him in respect thereof. Provided that the Commissioner may, subject to such terms and conditions, if any, as may be prescribed, permit any employer to furnish a consolidated return relating to all or any of the places of business of such employer in the State, for such period or periods, to such authority , as he may direct. (2) Every such return shall be accompanies by a treasury challan in proof of payment of full amount of tax due according to the return, and a return withou...