In Maharashtra, India, the periodicity for paying profession tax is determined based on Profession tax liability during the previous year. Employers are required to deduct and deposit the profession tax from their employees’ salaries each month. The due date for payment of profession tax in Maharashtra is generally the last day of the month following the end of the tax period. For example, if the tax period is April, the due date for payment would be by the end of May.
PTRC Deadlines
| Liability during the preceding year | Periodicity for the current year |
| More than Rs. 100,000/- | Monthly – Due date shall be by next month-end. |
| Less than Rs. 100,000/- | Annually – Due date shall be by 31st March |
Mahagst Department has released a list of all PTRC numbers with applicable periodicity, you can download the same by clicking here