State Act
4A
Section 4A. Restricted liability to pay tax.
The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
Act no. XVI of 19751975In forceMaharashtra (State Act)
3[4A. Restricted liability to pay tax.— 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.