Maharashtra PT Return Timetable: Rule 11 Amendment 2026

Maharashtra’s notification dated 28 February 2026 amends the professional-tax return timetable in Rule 11(3). Employers should review their applicable return period and revise the corresponding compliance reminders.

Text amended in Rule 11

Scope of this update

The final rules amend return provisions and their illustration. They should be read with the principal Rule 11 to identify the return cycle applicable to a particular registration. These substitutions alone should not be used to announce a revised PTEC annual payment deadline.

Employer action

1. Identify each registration’s return category and map the amended clause to that account before editing reminders.
2. Retain the prior calendar and record the effective change. Review any period-specific extension or late-fee relief separately.
3. Keep payment deadlines and return deadlines as separate fields in the compliance tracker so a change to one is not copied automatically to the other.

Frequently asked questions

Does the notification change salary slabs?

It changes Rule 11 return dates and illustrations. The applicable salary rate schedule requires a separate reference.

Can the illustration be used as a universal PTEC deadline?

A date in the Rule 11 illustration should be applied only in its proper return context. Check the relevant payment provision before changing an enrolment-payment deadline.

What should payroll teams verify before implementation?

Verify the registration, return frequency, affected period and any later departmental relief. Save the notification and the resulting calendar change together.

Source and reference

Government source: Maharashtra Professional Tax (Amendment) Rules, 2026 — notification dated 28 February 2026.

Related compliance references

• Maharashtra Professional Tax Rates from April 2023
• Professional tax library