Are persons of 65 years and above exempt in Maharashtra from paying profession tax?
27A. Exemptions:— Nothing contained in section 3 and other provisions of this Act shall apply to--
(a) (f) the person who have completed the age of sixty-five years.
Provided that such mental retardation shall be duly certified by a registered medical practitioner.
Sub-section (f) is a completed sentence in itself. The proviso below it is not understood. Can anybody clarify? Thanks.
