December 30, 2025
Maharashtra Professional Tax
Those entities having a professional tax liability of more than Rs. 1, 00,000 are required to file a monthly professional tax return before the last date of each month. Those entities are having a tax liability of less than Rs. 1, 00,000 in the previous year are required to file a tax return annually on or before the 31st of March.
| Sl.No | Periodicity | Tax Liability | Due Date |
| 1 | Yearly | Professional Tax Liability is less than Rs 1,00,000/- | 31st March of the Financial Year |
| 2 | Monthly | Professional Tax Liability is equal to or more than Rs 1,00,000/- | The last date of the month to which the return to be paid |