A doctor is a registered employer under Maharashtra Profession Tax Act (i.e. has obtained PTRC) and has been regularly paying PT (deducted from its employees) and filing PT returns since many years.
However, he had just two employees during the current financial year both drawing a salary of less than Rs. 5000/-. Hence, there was no (zero) profession tax liability for him (as an employer) during the said F.Y.
Is it necessary to file a return under the Maharashtra Profession Tax Act, if the employers PT liability is zero?
31 May 2014
Still Doctor needs to pay Rs. 2500/- per annum. Doctors and Advocates are on scanner of Profession tax department. So his liability is Rs. 2500/- and not zero.