Rates of tax on Professions, Trades, Calling and Employments

(See section 3 and section 5(3))

Sr. No. | Class of Persons | Maximum Rate of Tax (in `.) 1. | (A) Salary and Wage earners of the State Government, Central Government, Panchayats, Public Sector Undertakings of the State and the Central Government, and Grant-in-aids institutions, monthly salaries or wages are – (i) less than Rs. 3,000/-; (ii) Rs. 3,000/- or more but less than Rs. 6,000/-; (iii) Rs. 6,000/- or more but less than Rs. 9,000/-; (iv) Rs. 9,000/- or more but less than Rs. 12,000/-; (v) Rs. 12,000/- or more. Explanation I.- Where any salary wages are payable according to any period other than a month, the monthly salary or wages shall, for the purpose of this entry, be reckoned on the basis of the actual amount of salary or wages paid or payable for a month. Explanation II.- Where a person ceases to be a salary or wages earner before the end of any month, his liability to pay the tax for that month shall be proportionately reduced. | (i) Zero; (ii) Rs. 200/- per month; (iii) Rs. 200/- per month; (iv) Rs. 200/- per month; (v) Rs. 200/- per month. (B) Salary and Wages earners other than those mentioned in sub-entry (A), whose monthly salaries or wages are – (i) less than Rs. 3,000/-; (ii) Rs. 3,000/- or more but less than Rs. 6,000/-; (iii) Rs. 6,000/- or more but less than Rs. 9,000/-; (iv) Rs. 9,000/- or more but less than Rs. 12,000/-; (v) Rs. 12,000/- or more. Explanation I.- Where any salary or wages are payable according to any period other than a month, the monthly salary or wages shall, for the purpose of this entry, be reckoned on the basis of the actual amount of salary or wages paid or payable for a month. Explanation II.- Where a person ceases to be a salary or wages earner before the end of any month, his liability to pay the tax for that month shall be proportionately reduced. | (i) Zero; (ii) Rs. 200/- per month; (iii) Rs. 200/- per month; (iv) Rs. 200/- per month; (v) Rs. 200/- per month. 2. | (a) Legal Practitioners including Solicitors and Notaries Public; (b) Medical Practitioners including Medical Consultants and Dentists; (c) Technical and professional consultants, including Architects, Engineers, RCC Consultants, Tax Consultants, Chartered Accountants, Actuaries and Management Consultants. | Rs. 2500/- per annum