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THE MAHARASHTRA STATE TAX ON PROFESSIONS TRADES, CALLINGS AND EMPLOYMENTS RULES, 1975.
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Body 11-C. Payment of tax otherwise than in accordance with return.-

The employer required to pay any amount of tax, interest, penalty or composition money other than the amount payable as per return or, as the case may be, revised return shall pay the same in treasury by Challan in MTR 6.