The State government of Maharashtra vide its notification dated 12th February 2021 has published the Maharashtra State Tax on Professions, Trades, Callings and Employments (Second Amendment) Rules, 2021.
The Amendment is brought under rule 4A which deals with restricted liability to pay tax, in which a new proviso has been inserted as follows:
Provided that, where an employer or a person is a Company, apply for certificate of registration or enrolment, shall provide the Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) under the Income Tax Act, 1961 of all the directors and authorized signatory of the Company.
However, where the director or the authorized signatory is a foreign national who does not have Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN), then he shall provide his Passport Number and he shall furnish the Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) to the registering authority as soon as he obtains it, along with the Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) of the Company.”
