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Monthly salary up to ₹7,500 (men) / ₹25,000 (women) — Nil
Current PT slabs in Maharashtra
Monthly income
Tax payable
Up to ₹7,500 (men) / ₹25,000 (women)
Nil
₹7,501 – ₹10,000 (men)
₹175 per month
₹10,001 and above (men) / above ₹25,000 (women)
₹200 per month (₹300 in Feb only)
Registration form
Form-I (PTRC), Form-II (PTEC)
When to register
Mandatory; register within 30 days
Filing frequency
Monthly PTRC — last day of next month. Annual PTEC by 30 June
Penalty
₹2 per day delay + 1.25% interest per month on unpaid tax
Where to file / pay
mahagst.gov.in (PT module)
Maharashtra specifics
Women employees enjoy a higher exemption threshold (₹25,000) — gender-based relief
February PT is ₹300 (vs ₹200 other months) to total ₹2,500/year
Two registrations needed: PTRC for employer (deducting from staff) and PTEC for self (proprietor / director)
Mumbai, Pune, Nagpur all use the centralized mahagst portal
FAQ
Why is February ₹300 in Maharashtra?
To reach the constitutional cap of ₹2,500/year. ₹200 × 11 + ₹300 × 1 = ₹2,500.
My woman employee earns ₹22,000 — PT?
Nil. Women have a ₹25,000/month exemption (vs ₹7,500 for men). Above ₹25k, women pay ₹200/month.
PTRC vs PTEC — both required?
Yes. PTRC = Professional Tax Registration Certificate (employer deducts from staff). PTEC = Enrollment Certificate (you pay your own PT as a director/proprietor). One company often needs BOTH.
PT in other states