Schedule of rates of tax on professions, trades, callings and employments

( See Section 4) Sl. No. Class of assessees Rate of tax 1. Salery a~id M'age earners. Scch Fersons iuclvding Minislqs, Members of Lfgislative Assembly and Mtmbers of ParIiament from the State of Orissa whose monlbly salaries or wages-- (i) do not exmd Rs. 5,Q00 Nil (ii) exceed Rs. 5.~00 but do not exceed Rs 6,000 Rs. 30 per monlh (iii) exceed Rs. 6,000 but do not exceed Rs. 8,000 Rs, 50 per month (iv) excfed Rs. 8,COO but do not excred Rs. 10,OCO Rs. 75 per month (v) ex~ed Rs. 10,000 but do notceed Rs. 15,000 Rs. 100 per month (vi) exceed Rs.15,000 but do not exceed Rs. 20,000 Rs. 150 per month (vii) exceed Rs. 20,000/- Rs. 200 per month 2. Legal praclit ioners , including Solicitors and Notaries Public whose standing in the profession (a) within the limits of a Municipal area is- (i) within 5 years Nil (ii) above 5 years but within 10 years Rs. 250 per annum (iii) above 10 years but within 20 years Rs. 500 per annum (iv) above 20 years Rs. 1,000 per annum (b) in any other area in the State is- (i) within 10 years Nil (ii) above 10 years but within 20 years Rs. 250 per annum (iii) above 20 years Rs. 500 per annum 3. Medical practitioners including Medical Consullants (other thanpractirioners of Ayuwedic, Homoeopathic and Unani Systems of Medicines), Dentists, Radiologists, Pathologists and persons engaged in other similar professions or callings of a paramedical nature (not covered under Serial No. 1 above) whose standing in profession (a) within the limits of a Municipal area is- (i) within 2 years Nil (ii) more than 2 years but not more than 5 years Rs. 1,000 per annum (iii) more than 5 years but not more than 10 years Rs. 1,500 per annum (iv) more than 10 years Rs. 2,500 per annum (b) in any other area in the State is- (i) within 2 years Nil (ii) more than 2 years but not more than 5 years Rs. 500 per annum (iii) more than 5 years but not more than 10 years Rs. 1,000 per annum (iv) more than 10 years Rs. 1,500 per annum 4. Dealers whose gross turnover in the immediately preceding year- (a) does not exceed Rs. 1,00,000/- Nil (b) exceeds Rs. 1,00,000 but does not exceed Rs. 2,00,000 Rs. 500 per annum (c) exceeds Rs. 2,00,000 but does not exceed Rs. 5,00,000 Rs. 1,000 per annum (4) exceeds Rs. 5,00,000 but does not exceed Rs. 15,00,000 Rs. 1,500 per annum (e) exceeds Rs. 15,00,000 Rs. 2,500 per annum Explanation-For the purpose of the entry in this Serial Number, the expressions "Dealers" and "Gross turnover" shall mean the "Dealer" and "Gross turnover" as respectively defined in the Orissa Sales Tax Act, 1947. 5. Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or Loss Assessors registered or licensed under the Insurance Act, 1938 (4 of 1938), whose annual gross income-- (i) does not exceed Rs. 15,000/- Nil (ii) exceeds Rs. 15,000 but does not exceed Rs. 18,000 Rs. 200 per annum (iii) exceeds Rs. 18,000 but does not exceed Rs. 24,000 Rs. 250 per annum (iv) exceeds Rs. 24,000 but does not exceed Rs. 36,000 Rs. 350 per annum (v) exceeds Rs. 36,000 but does not exceed Rs. 60,000 Rs. 400 per annum (vi) exceeds Rs. 60,000 but does not exceed Rs. 96,000 Rs. 450 per annum (vii) exceeds Rs. 96,000 Rs. 500 per annum Explanation-For the purpose of the entry in this Serial Number, "annual gross income" in relation to a person means the aggregate of the amount of fee, remuneration, commission or any other charge, by whatever name called, relating to his profession or callings in the State, receivable by him during the immediately preceding year. 6. (a) Estate Agents, promoters, brokers or commission agents, del credere agents or mercantile agents. Rs. 1,000 per annum (b) Contractor, of any description engaged in any work, whose gross business in the immediately preceding year- (i) does not exceed Rs. 1,00,000 Nil (ii) exceeds Rs. 1,00,000 but does not exceed Rs. 5,00,000 Rs. 1,000 per annum (iii) exceeds Rs. 5,00,000 but does not exceed Rs. 10,00,000 Rs. 1,500 per annum (iv) exceeds Rs. 10,00,000 Rs. 2,500 per annum Explanation-For the purpose of the entry in this Serial Number, gross business shall mean the aggregate of the amount of the valuable consideration or part thereof receivable during the immediately preceding year in respect of a contract or contracts executed wholly or partly. 7. Stevedores, clearing agents, customs agents, licensed shipping brokers or boat suppliers. Rs. 2,500 per annum 8. Owners or Lessees of- (a) Beauty parlours (non-A/c) Rs. 1,000 per annum (b) Beauty parlours (A/c) Rs. 2,500 per annum (c) Health resorts or slimming centres Rs. 2,500 per annum (d) Air conditioned hair dressing saloon Rs. 2,500 per annum (e) Air conditioned restaurants Rs. 2,500 per annum 9. Technical and Professional Consultants, Tax consultants, Chartered Accountants and Cost Accountants whose standing in the profession is- (i) within 5 years Rs. 1,000 per annum (ii) more than 5 years but not more than 10 years Rs. 1,500 per annum (iii) more than 10 years Rs. 2,500 per annum Explanations-Notwithstanding anything contained in this Schedule, where an assessee is covered by more than one entry in this Schedule, the highest rate of tax specified under any of those entries shall be applicable in his/its case.