The Finance Department, Maharashtra on March 15, 2024, issued the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2024, to further amend the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975.
The following has been stated namely: -
• It specifies that Rule 32, which states ‘Permanent physical disabilities and mental retardation qualify for exemption under section 27A, with criteria including limb disabilities exceeding 40% or 60%, deafness above 71 decibels, loss of voice, and incurable blindness’, shall be deleted.
[Notification no. – Vyakar-2024/Pr.Kr.02/Taxation-3]
