section Schedule
Amendment of Schedule
The Manipur Professions, Trades, Callings and Employments Taxation (Fifth Amendment) Act, 1991For Schedule appended to the principal Act, the following shall be substituted namely,- THE SCHEDULE (See Section 4) 1. Salary and wage earners:- Where the total gross annual income- (i) Does not exceed Rs. 15,000/-: Nil (ii) Exceeds Rs. 15,000/- but does not exceed Rs. 20,000/-: Rs. 200/- (iii) Exceeds Rs. 20,000/- but does not exceed Rs. 30,000/-: Rs. 350/- (iv) Exceeds Rs. 30,000/- but does not exceed Rs. 40,000/-: Rs. 500/- (v) Exceeds Rs. 40,000/- but does not exceed Rs. 50,000/-: Rs. 650/- (vi) Exceeds Rs. 50,000/- but does not exceed Rs. 60,000/-: Rs. 800/- (vii) Exceeds Rs. 60,000/- but does not exceed Rs. 75,000/-: Rs. 1,000/- (viii) Exceeds Rs. 75,000/- but does not exceed Rs. 1,00,000/-: Rs. 1,500/- (ix) Exceeds Rs. 1,00,000/- but does not exceed Rs. 1,25,00,000/-: Rs. 2,000/- (x) Exceeds Rs. 1,25,000/-: Rs. 2,500/- 2. (i) Legal practitioners including solicitors and notaries public; (ii) Medical practitioners including Medical consultants and dentist; (iii) Technical and professional consultants including Architects, Engineers, Chartered Accounts, Actuaries, Management consultant and Tax consultants: (iv) Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or Loss Assessors registered or licensed under the Insurance Act, 1938 (4 of 1938); Where the standing in the profession of any of the persons mentioned above is- (a) three years or less: Rs. 135/- per annum (b) more than three years but less than five: Rs. 175/- per annum (c) five years or more: Rs. 250/- per annum
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