Maharashtra State Tax on Professions, Trade, Callings and Employments Act, 1975

Every month a small amount disappears from a Mumbai employee's payslip under a head called professional tax. It is not income tax, it is not GST, and the amount hardly changes whether the employee is a clerk in Belapur or a junior associate in Fort. So what is it, who is allowed to levy it, and why is there a ceiling on it in the Constitution itself? This topic answers those three questions and shows you how to write a safe answer on the Maharashtra Act.

In two minutes

The Maharashtra State Tax on Professions, Trades, Callings and Employments Act 1975 is a State law levying a modest tax on persons who earn by profession, trade, calling or employment, made possible and capped by Article 276 of the Constitution.

The rest of this chapter

The full explanation, the cheat sheet, every previous-year question at every mark weight, the quiz and the answer skeletons are part of Law of Taxation on LexBlox Semester. Sign in to unlock the subject, or read Module 1 of Legal Language and Writing free.