Section 5(2A) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(2A)[ Notwithstanding anything contained in this section and the last preceding section, where a person is a citizen of India and is in employment of any diplomatic or consular office of Trade Commissioner of any foreign country situated in any part of the State, such person, if liable to pay tax, shall obtain a certificate of enrolment as provided in sub-section (2) and pay the tax himself.] [Sub-section (2A) was inserted by Maharashtra 21 of 1976, Section 4(a), (w.e.f. 1-11-1976).]
