Hi,
According to the state of eligibility criteria for JEE main, the state of eligibility of a candidate is the one from which he have completed his class 12th. On the basis of this criteria, your son is eligible for Maharashtra state counselling for the colleges that accept JEE mains.
You can refer to this link for more details on state of eligibility: https://engineering.careers360.com/articles/jee-main-eligibility-criteria
Also, you can apply for MHT CET which is an entrance exam for Maharashtra: https://engineering.careers360.com/articles/mht-cet-eligibility-criteria#:~:text=Candidates%20must%20have%20passed%20Diploma,belonging%20to%20Maharashtra%20State%20only).
I hope this helped you.
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