The Finance Department, Government of Maharashtra by a Gazette Notification dated 12th February, 2021 has amended the Maharashtra State Tax on Professionals, Trades, Callings and Employments Rules, 1975 (“Rules”).
The Maharashtra State Tax on Professionals, Trades, Callings and Employments (Second Amendment) Rules, 2021.
| Rule | Principal Rules | Amended Rules | Implication |
| Rule 4A (1) – Providing Permanent Account Number or Tax Deduction and Collection Account No | (1) An Employer or a person engaged in any profession, trade, calling or employment and liable to pay tax under the Act, shall state the Permanent Account Number (PAN) or Tax Deduction and Collection account Number (TAN) under the Income Tax Act 1961 or both, in the application for registration or enrolment as the case may be and also submit the proof of the same at the time of making application. | (1) An Employer or a person engaged in any profession, trade, calling or employment and liable to pay tax under the Act, shall state the Permanent Account Number (PAN) or Tax Deduction and Collection account Number (TAN) under the Income Tax Act 1961 or both, in the application for registration or enrolment as the case may be and also submit the proof of the same at the time of making application.
Provided that, where an employer or a person is a Company specified under sub-section (3A) of Section 5 of the Act, apply for certificate of registration or enrolment, shall provide the Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) under the Income Tax Act, 1961 of all the directors and authorized signatory of the Company. However, where the director or the authorized signatory is a foreign national who does not have Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN), then he shall provide his Passport Number and he shall furnish the Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) to the registering authority as soon as he obtains it, along with the Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) of the Company. |
By the present amendment, if an employer or a person is a company incorporated under Companies Act, 2013, then the PAN and TAN under the Income Tax Act, 1961 of all directors and authorised signatory will have to be provided while making the application for certificate of registration or enrolment.
Further, if the director or an authorized signatory is a foreign national who does not have PAN and TAN, then he should provide his Passport Number and he will have to furnish the PAN or TAN to the registering authority as soon as he obtains it, along with the PAN or TAN of the Company. |
| Rule 8 – Exhibition of certificate | The holder of the certificate of registration or the certificate of enrolment, as the case, may be, shall display conspicuously at his place of work the certificate of registration or the certificate of enrolment or a copy thereof. | The holder of the certificate of registration or the certificate of enrolment, as the case, may be, shall display conspicuously at his place of work the certificate of registration or the certificate of enrolment or a copy thereof. | Rule 8 of the Principal Rules has been omitted by this amendment thereby doing away with the requirement to display certificate of registration. |
In addition to the above amendments, Form I and Form II have also been amended to incorporate the new requirement of providing passport number by directors or an authorized signatories who are foreign nationals.
Source : Finance Department, Government of Maharashtra
