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State of Maharashtra - Section

Section 7A in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975

7A. [ Application of provisions of section 22 of Maharashtra Value Added Tax Act, 2002 and certain Provisions of Rules made thereunder. [Section 7A was inserted by The Maharashtra Tax Laws (Levy and Amendment) Act, 2010 (w.e.f. 1-5-2010).]

- Subject to the provisions of this Act and the rules made thereunder in this behalf, the provisions related to audit under section 22 of the Maharashtra Value Added Tax Act, 2002 and the provisions of the rules made thereunder, so far as they relate to the electronic filing of returns and electronic payment of tax, or any amount payable under this Act, shall mutatis mutandis apply for the purposes of this Act.]