Maharashtra Professional Tax
PTRC and PTEC registration and filing under the Maharashtra professional tax rules.
Professional tax in Maharashtra is levied under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Almost every business operating in the state is caught by it, either as an employer deducting from salaries or as an entity liable on its own account, and usually both.
The amounts are small — the constitutional ceiling is ₹2,500 per person per year — which is precisely why it gets neglected. The defaults accumulate quietly and surface when you need a clearance for something else.
Charges on enquiry
This service is quoted case by case, because the work depends on your documents, the authority involved and the timeline you need. Send us a short note and we will confirm the professional charges and the government fees in writing before starting.
PTEC and PTRC
- PTEC, the enrolment certificate — for the entity or professional’s own annual liability
- PTRC, the registration certificate — for tax deducted from employees’ salaries
- A company, LLP or firm needs PTEC even where directors or partners are separately enrolled
- An employer with salaried staff needs PTRC in addition
- A proprietor with no employees generally needs only PTEC
- Both must be applied for within thirty days of becoming liable
The February anomaly
Maharashtra sets a higher deduction for the month of February so that the annual total for a covered employee reaches the ceiling. Every other month carries the standard slab amount.
Payroll configured with a flat monthly deduction therefore runs short by year end. It is a small shortfall per employee but it recurs annually and is picked up on assessment, so it is worth correcting in the payroll rather than adjusting later.
Filing frequency
PTRC filing frequency is determined by the tax deducted in the previous financial year. Employers above the prescribed threshold file monthly; those below file annually.
The frequency is fixed for the year and does change as your payroll grows, so it should be confirmed at the start of each financial year rather than carried over on assumption.
Exemptions
- Senior citizens above the prescribed age
- Parents or guardians of a person with a permanent disability
- Persons with specified disabilities, on production of a certificate
- Certain categories of armed forces personnel
- Employees below the minimum salary slab
How we handle it
- 1 Establishing what you need We confirm whether PTEC, PTRC or both apply, based on your structure and whether you employ staff.
- 2 Registration Applications are filed on the state portal and the certificates obtained.
- 3 Setting the slabs Employee-wise slabs are mapped, including the higher February deduction so payroll does not run short.
- 4 Confirming frequency Your PTRC filing frequency for the year is confirmed against the previous year’s deduction.
- 5 Ongoing filing Returns are filed and tax remitted within the due dates, with a nil return where no salary was paid.
- 6 Regularising defaults Where earlier periods are outstanding, they are brought up to date with interest and late fee quantified first.
Frequently asked questions
Do I need both PTEC and PTRC?
If you employ salaried staff, yes. PTEC covers your own liability as an entity; PTRC covers what you deduct from employees. A proprietor with no employees usually needs only PTEC.
Why is February different?
Maharashtra sets a higher February deduction so the annual total reaches the ceiling. Payroll applying a flat monthly figure runs short every year.
How is my filing frequency decided?
By the tax deducted in the previous financial year. Above the threshold you file monthly, below it annually. It changes as your payroll grows, so confirm it each April.
Do I file when no salary was paid?
Yes, a nil return is still due. Not filing is a default attracting a late fee even where no tax was payable.
What if I have not registered at all?
Register and regularise. A penalty applies for failure to obtain registration when liable, but voluntary regularisation is far better than having it discovered when you seek some other clearance.
What is not included. Government fees, statutory charges, stamp duty, court and registry fees, digital signature costs and any third-party professional charges are separate and payable at actuals. GST applies on professional fees where indicated. Prices shown are indicative and may change without notice; we confirm the total in writing before any work begins — see our terms on pricing.
Talk to us about Maharashtra Professional Tax
Share your requirement and our team will confirm the documents needed, the exact charges and a realistic timeline — usually the same working day.
- Expert document checking before submission
- Regular status updates on WhatsApp
- Transparent professional charges
- Assistance in Marathi & English
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