Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2026.

The Finance Department of the Government of Maharashtra has issued a notification dated 28 February 2026 amending the provisions of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and the corresponding Profession Tax Rules, 1975. Invoking powers under Section 27 of the Act, the State Government dispensed with the requirement of previous publication due to the urgency of the matter and notified the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2026. Key Amendments The amendment revises Rule 11(3) relating to compliance timelines: In Clause (a), the due date “31st March” has been substituted with “15th March.” In Clause (c), the term “last date” has been replaced with “15th day.” In the Illustration to the rule: “31st May” is replaced with “15th May.” “30th June” is replaced with “15th June.” Compliance Impact These amendments advance the statutory timelines for certain Profession Tax compliances in Maharashtra, requiring employers and professionals to complete filings and payments earlier than the previous deadlines under the Profession Tax Rules. Employers registered under PTRC/PTEC in Maharashtra should review their internal compliance schedules to ensure timely filing and payment under the revised due dates.