The government of Maharashtra has notified the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2023. The Act has come into force on 1st April, 2023.
This Amendment Act states that the Act shall not apply to any person with benchmark disability or parents or guardians of a child with a benchmark disability.
Moreover, the following exemptions which were previously excluded from the purview of the Act are not done away:
- Person with Intellectual and Development Disabilities (Mental Retardation) which is certified by a psychiatrist working in a Government Hospital and which has the effect of reducing considerably such individual’s capacity for normal work or engaging in a gainful employment or occupation and parents or guardian of such person.
- parents or guardians of a child suffering from a physical disability
The Amendment Act also has revised the rates of tax for salary and wage earners.