Schedule

(See section 3) A person who carries on any trade or follows any profession or calling or is an employee. (a) Artisans and Craftsmen handicraft sector, skilled workers including labourers other than those who are in employment or who have other persons to assist them. (b) Footpath vendors, hawkers, tourist guides, Shikara Wallas, Donga Wallas, Tanga/Reddi Wallas and Pony Wallas. Class of personsRate of taxExceptions Rs.250/- P.A. –––––––