AMENDMENT OFSCHEDULE:

In the Principal Act, for the existing schedule, the following shall be substituted, Namely: "THE SCHEDULE (See Section 4) Schedule of Rates of Tax of Professions, Trades, Callings and Employments. ................................................ S1. No. Class of Persons Rate of Tax 1 2 3 ................................................ Salary & Wage earners such class of persons whose monthly salary and wages are: 1. (i) Less than Rs. 2000 Nil (ii) Rs. 2000 or more, but less than Rs. 3000 Rs. 35 Per mensem (iii) Rs 3000 or more, but less than Rs. 4000 Rs. 50 Per mensem (iv) Rs 4000 -do- Rs. 5000 Rs. 65 (v) Rs 5000 -do- Rs. 6000 Rs. 80 (vi) Rs 6000 -do- Rs. 7000 Rs. 100 (vii) Rs 7000 -do- Rs. 8000 Rs. 120 (viii) Rs 8000 -do- Rs. 9000 Rs. 140 (ix) Rs 9000 -do- Rs. 10000 Rs. 160 (x) Rs 10000 -do- Rs. 12000 Rs. 180 (xi) Rs 12000 or more Rs. 208 2. (i) Legal Practitioners including solicitors and notaries public. (ii) Medical Practitioners including Medical Consultants and Dentists (iii) Technical and Professional Consultants, including Architects, Engineers, Chartered accountants, Actuaries, Management Consultants and Tax Consultants, Accountants. (iv) Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or loss Assessors registered or licenced under Insurance Act, 1938. Where the standing in the profession of any of the person mentioned at (i), (ii), (iii) and (iv) above is: (a) Less than three years Rs. 1000/- per annum (b) Three years or more Rs. 2500/- per annum (v) Estate Agents or brokers or building contractors Rs. 2500/- per annum (vi) Director (other than nominated by Govt.) of companies registered under the companies Act 1956 Rs. 2500/- per annum 3. Dealers under the Nagaland Sales Tax Act, purchase Tax Act C.S.T. Act, whose annual gross turnover on all sales is: (a) Less than Rs. 50,000/- (b) Rs. 50,000/- to Rs. 1 lakh (c) Rs. 1 Lakh to Rs. 5 Lakh (d) Rs. 5 lakh to Rs. 10 lakh (e) Rs. 10 lakh to Rs. 25 lakh (f) Rs. 25 lakh to Rs 1 crore (g) Above one crore Rs. 150/- per annum Rs. 350/- per annum Rs. 750/- per annum Rs. 1,000/- per annum Rs. 1,500/- per annum Rs. 2,000/- per annum Rs. 2,500/- per annum 4. Owner (or leases) of petrol/ diesel filling station and service station Rs. 2,500/- per annum 5. Owners of Rice/Atta Flour/oil Mills Rs. 2,500/- per annum 6. Holders of permits for transport vehicles Act. 1939 which are used or adopted to be used for hire or reward. Where any such persons holds permit or permits for any taxis, three wheeler, goods vehicles, trucks or buses (a) In respect of three wheelers (auto-rickshaw) Rs. 300/- per annum (b) In respect of each taxi or three wheeler good vehicle Rs. 1,000/- per annum (c) In respect of each truck or bus Rs. 2500/- per annum 7. Banking Companies as defined in the Banking Regulation Act, 1949 (10 of 1949) (a) Schedule Bank (b) Other Banks Rs. 2500/- per annum Rs. 2500/- per annum 8. Companies registered under Companies Act, 1956 (1 of 1956) and engaged on any profession trade or callings Rs. 2500/- per annum 9. Partnership firms engaged in any, profession trade or callings (a) But not liable to pay income tax on the income of the firm (b) Firm liable to income tax Rs. 2500/- per annum Rs. 2500/- per annum"