PT Maharashtra ( Professional Tax ) Slab Changes 2023-24 I New PT Slab FY 2023-24 

PT Maharashtra Professional Tax Slab Changes 2023-24 I New PT Slab FY 2023 - 24
In section 27A of the Maharashtra State Tax on Professions, Trades,
Callings and Employments Act, 1975 (hereinafter referred to as ‘‘ the principal
(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.
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