Section 4A in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
4A. [ Restricted liability to pay tax. [Inserted by Maharashtra Act 31 of 2017, dated 15.4.2017.]
- An employer, who has been granted certificate of registration on or after the 1st April 2017, shall not be liable to pay tax for a period of more than four years from the end of the year immediately preceding the year in which the certificate of registration has been granted or the year in which the proceeding for registration is initiated against him, whichever is earlier.
