The Government of Maharashtra, on March 20, 2023, published the Maharashtra State Tax on Professions, Trades, Callings, and Employments (Amendment) Bill, 2023 to further amend the Maharashtra State Tax on Professions, Trades, Callings, and Employments Act, 1975.
It shall come into force on April 01, 2023
The following has been amended namely: -
• In section 27A which states “Exemptions”
(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 a person or child with a 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, the employer produces the aforesaid certificate before the prescribed authority in respect of the first assessment year for which he claims an exemption under this clause
Provided further that, an individual or, as the case may be, An 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.
Disclaimer: refer to the document to view further amendments in detail
[Notification No.RNI No. MAHENG /2009/35528]
