Rates of tax on professions, callings and employments

(See section 3.) RATES OF TAX ON PROFESSIONS, CALLINGS AND EMPLOYMENTS. Serial number and class of persons. Rate of tax per half year. Minimum Maximum (1) (2) (3) Rs. Rs. 1. Salary and wage earners, whose monthly salaries or wages are- (i) Rs. 1,500 or more but less than Rs; 2,000 30 48 (ii) RS. 2,000 or more but less than Rs. 2,500 45 72 (iii) Rs. 2,500 or more but less than Rs. 3,000 72 120 (iv) Rs. 3,000 or more but less than Rs. 5,000 120 240 (v) Rs. 5,000 or more but less than Rs. 7,500 300 450 (vi) Rs. 7,500 or more but less than Rs. 10,000 450 600 (vii) Rs. 10,000 or more but less than Rs. 15,000 600 900 (viii) Rs. 15.000 and above 900 990 2. (a) Legal practitioners including solicitors and notaries where the standing in the profession is- (i) Less than two years 50 100 (ii) Two years or more but less than five years 200 500 (iii) Five years or more 750 1,250 (b) Medical practitioners including medical consultants (other than practitioners of Ayurvedic, Homeopathic, Siddha and Unani systems of medicine), dentists, radiologists, pathologists and persons engaged in other similar professions or callings of a paramedical nature where the standing in the profession is- (i) Less than two years 100 750 (ii) Two years or more but less than five years 500 1,250 (iii) Five years or more 750 1,250 (c) Practitioners of Ayurvedic, Homeopathic, Siddha and Unani Systems of medicine where the standing in the profession is- (i) Less than two years 50 100 (ii) Two years and more but less than five years 100 150 (iii) Five years or more 200 300 (d) Technical and professional consultants including architects, engineers, reinforced concrete consultants, plumbers, tax consultants, chartered accountants, actuaries and management consultants. 750 1,250 (e) Chief agents, principal agents, special agents, insurance agents and surveyors or loss assessors registered or licensed under the Insurance Act, 1938 (Central Act IV of 1938) 750 1,250 (f) Commission agents, dalals and brokers (other than estate brokers covered by any other entry elsewhere in this Schedule) 500 1,250 (g) All types of contractors (other than building contractor covered by any other entry elsewhere in this Schedule) 250 1,250 (h) Diamond dressers and diamond polishers 1,000 1,250 3. (a) Members of associations recognised under the Forward Contracts (Regulation) Act, 1952 (Central Act LXXIV of 1952) 1,000 1,250 (b) (i) Members, of stock exchange recognised under the Securities Contracts (Regulation) Act, 1956 (Central Act 42 of 1956) 1,000 1,250 (ii) Remisiers recognised by a stock exchange 500 1,250 4. Estate agents or brokers or building contractors 1,000 1,250 5. Directors (other than those nominated by Government) of companies registered under the Companies Act, 1956 (Central Act 1 of 1956) 1,000 1,250 6. (a) Book makers and trainers licensed by any competent race club, owners of race horses 1,000 1,250 (b) Jockeys licensed by the said club 500 1,250 7. Self employed persons in the motion picture industry as follows:- (a) Writers, cameraman, still photographers ... ... (b) Lyricists, directors, actors and actresses (excluding junior artists) play-back singers, recordists, editors ... ... (c) Junior artists, production managers, assistant directors, assistant cameraman, assistant recordists, assistant editors, musicians and dancers 1,000 1,250 8. Dealers registered under the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) such dealers whose annual gross turnover of all sales or all purchases is- (i) Less than Rs. 50,000 ... ... (ii) Rs. 50,000 or more, but less than Rs. 1.00 lakh ... ... (iii) Rs. 1.00 lakh or more, but less than Rs. 2.00 lakhs ... ... (iv) More than Rs. 2.00 lakhs 1,000 1,250 9. Occupiers of factories as defined in the Factories Act, 1948 (Central Act LXIII of 1948); who are not dealers covered by entry 8 50 1,250 10. Employer of establishment as defined in the Tamil Nadu Shops and Establishments Act, 1947 (Tamil Nadu Act XXXVI of 1947) who are not dealers covered by entry 8, such employers of establishments- (i) Where there are no employees 50 200 (ii) Where not exceeding five are employed 100 750 (iii) Where more than five but not more than ten employees are employed 250 1,250 (iv) Where more than ten employees are employed 1,000 1,250 11. (i) Conductors of video parlours 500 1,250 (ii) Conductors of video cassette libraries 100 500 12. Owners or lessees of oil pumps and service stations 1,000 1,250 13. Licensed foreign liquor vendors and employers of residential hotels and theatres as defined in the Tamil Nadu Shops and Establishments Act, 1947 (Tamil Nadu Act XXXVI of 1947) 1,000 1,250 14. Holders of permits for transport vehicles granted under the Motor Vehicles Act, 1988 (Central Act 59 of 1988) which are used or adapted to be used for hire or reward where any such person holds permit or permits for any- Van, matador or cab- Upto 2 vehicles 250 750 More than 2 vehicles 500 1,250 Car or Taxi:- Upto 2 vehicles 100 500 More than two 200 750 3 wheeler (passenger or goods vehicles)- Upto 3 vehicles 100 500 More than 3 vehicles ... ... Lorry, truck or bus 1,000 1,250 15. Money-lenders licensed under the Tamil Nadu Money-lenders Act, 1957 (Tamil Nadu Act XXVI of 1957) 1,000 1,250 16. Individuals or institutions conducting chit funds under section 13 of the Tamil Nadu Chit Funds Act, 1961 (Tamil Nadu Act 24 of 1961) 1,000 1,250 17. Co-operative societies registered or deemed to be registered under the Tamil Nadu Co-operative Societies Act, 1981 (Tamil Nadu Act 3 of 1983) and engaged in any profession, trade or calling:- (i) State level societies and their branches 1,000 1,250 (ii) Co-operative sugar factories and spinning mills 1,000 1,250 (iii) District level societies and their branches 1,000 1,250 (iv) Urban banks 1,000 1,250 (v) Other cooperative societies but not of State or district level 250 750 18. Banking companies as defined in the Banking Regulation Act, 1949 (Central Act X of 1949) - (i) Scheduled banks and their branches 1,000 1,250 (ii) Other banks and their branches 1,000 1,250 19. Companies registered under the Companies Act, 1956 (Central Act 1 of 1956) and engaged in any profession, trade or calling 1,000 1,250 20. Each partner of a firm registered under the Indian Partnership Act, 1932 (Central Act IX of 1932) and engaged in any profession, trade or calling 1,000 1,250 21. Persons, other than those mentioned in any of the preceding entries, who are engaged in any profession, trade, calling or employment and in respect of whom a notification is issued under the proviso to section 3 (3). Notwithstanding anything contained in this Schedule when a person is covered by more than one entry in this Schedule the highest rate of tax specified under any one of those entries shall be applicable in his case.