The Finance Department of Maharashtra recently issued the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2024, signaling significant changes. Among these amendments, Rule 32, which previously detailed criteria for exemption under section 27A for individuals with permanent physical disabilities and mental retardation, has been deleted.

This rule previously outlined specific conditions such as limb disabilities exceeding 40% or 60%, deafness above 71 decibels, loss of voice, and incurable blindness to qualify for exemption. However, its deletion indicates a shift in the provisions concerning exemptions for individuals with disabilities.

The implications of this change remain to be seen, particularly in terms of how it will affect individuals with disabilities and their taxation responsibilities. It’s essential to monitor further developments and understand the full impact of this amendment on the taxation landscape in Maharashtra.