SCHEDULE
OF RATES OF TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS
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Serial No. |
Class of Persons |
Rate of tax |
Schedule No. & Sub
No. |
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1 |
Salary and wage earners. Such persons whose
monthly salaries or wages are- |
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(i) |
Rs. 3,000 or less |
Nil |
1(i) |
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(ii) |
Rs. 3,001 or more, but less than Rs.5,001 |
Rs. 30 per month |
1(ii) |
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(iii) |
Rs. 5,001 or more, but less than Rs.6,001 |
Rs. 40 per month |
1(iii) |
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(iv) |
Rs. 6,001 or more, but less than Rs.7,001 |
Rs. 45 per month |
1(iv) |
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(v) |
Rs. 7,001 or more, but less than Rs.8,001 |
Rs. 50 per month |
1(v) |
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(vi) |
Rs. 8,001 or more, but less than Rs.9,001 |
Rs. 90 per month |
1(vi) |
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(vii) |
Rs. 9,001 or more, but less than Rs.15,001 |
Rs. 110 per month |
1(vii) |
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(viii) |
Rs. 15,001 or more, but less than Rs.25,001 |
Rs. 130 per month |
1(viii) |
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(ix) |
Rs. 25,001 or more, but less than Rs.40,001 |
Rs 150 per month |
1(ix) |
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(x) |
Rs. 40,001
and above |
Rs. 200 per month |
1(x) |
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2 |
(a) |
Legal practitioners including Solicitors and notaries public; |
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(b) |
Medical practitioners including medical consultants and dentists; |
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(bb) |
Directors (other than those nominated by Government) of companies registered
under the Companies Act, 1956 (1 of 1956) |
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(c) |
Technical and professional consultants including architects,
engineers, Chartered accountants, actuaries, management consultants and tax
consultants. |
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Where the annual gross income of the persons mentioned above is- |
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(i) |
Rs. 18,000 or less |
Nil |
2(a)/(b)/(bb)/(c)(I) |
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(ii) |
Rs. 18,001 or more, but less than Rs. 24,001 |
Rs. 216 per annum |
2(a)/(b)/(bb)/(c)(ii) |
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(iii) |
Rs. 24,001 or more, but less than Rs. 36,001 |
Rs. 300 per annum |
2(a)/(b)/(bb)/(c)(iii) |
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(iv) |
Rs. 36,001 or more, but less than Rs. 60,001 |
Rs. 360 per annum |
2(a)/(b)/(bb)/(c)(iv) |
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(v) |
Rs. 60,001 or more, but less than Rs. 72,001 |
Rs. 480 per annum |
2(a)/(b)/(bb)/(c)(v) |
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(vi) |
Rs. 72,001 or more, but less than Rs. 84,001 |
Rs. 540 per annum |
2(a)/(b)/(bb)/(c)(vi) |
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(vii) |
Rs. 84,001 or more, but less than Rs. 96,001 |
Rs. 600 per annum |
2(a)/(b)/(bb)/(c)(vii) |
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(viii) |
Rs. 96,001 or more, but less than Rs. 1,08,001 |
Rs.1080 per annum |
2(a)/(b)/(bb)/(c)(viii) |
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(ix) |
Rs 1,08,001 or more, but less than Rs. 1,80,001 |
Rs1320 per annum |
2(a)/(b)/(bb)/(c)(ix) |
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(x) |
Rs. 180001 or more, but less than Rs.
300001 |
Rs.1560 per annum |
2(a)/(b)/(bb)/(c)(x) |
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(xi) |
Rs.
300001 or more, but less than Rs. 480001 |
Rs. 1800 per annum |
2(a)/(b)/(bb)/(c)(xi) |
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(xii) |
Rs.
480001 and above |
Rs. 2400 per annum |
2(a)/(b)/(bb)/(c)(xi) |
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3. |
Postal
agents under the National Small Savings Scheme or 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 annual gross income of the persons mentioned above is- |
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(i) |
Rs. 18,000 or less |
Nil |
3 (i) |
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(ii) |
Rs. 18,001 or more, but less than Rs. 24,001 |
Rs. 216 per annum |
3 (ii) |
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(iii) |
Rs. 24,001 or more, but less than Rs. 36,001 |
Rs. 300 per annum |
3 (iii) |
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(iv) |
Rs. 36,001 or more, but less than Rs. 60,001 |
Rs. 360 per annum |
3 (iv) |
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(v) |
Rs. 60,001 or more, but less than Rs. 72,001 |
Rs. 480 per annum |
3 (v) |
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(vi) |
Rs. 72,001 or more, but less than Rs. 84,001 |
Rs. 540 per annum |
3 (vi) |
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(vii) |
Rs. 84,001 or more, but less than Rs. 96,001 |
Rs. 600 per annum |
3 (vii) |
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(viii) |
Rs. 96,001 or more, but less than Rs. 1,08,001 |
Rs.1080 per annum |
3 (viii) |
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(ix) |
Rs. 1,08,001 or more, but less than Rs. 1,80,001 |
Rs.1320 per annum |
3 (ix) |
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(x) |
Rs. 1,80,001or more but not less than Rs.3,00,001 |
Rs.1560 per annum |
3 (x) |
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(xi) |
Rs. 3,00,001 or more, but less than Rs.
4,80,001 |
Rs.1800 per annum |
3(xi) |
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(xii) |
Rs. 4,80,001 and above |
Rs. 2400 per annum |
3(xii) |
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Explanation- For the purposes of the
entries against Serial Nos.2 and 3, "annual gross income", In
relation to remuneration, commission or any other charge, by whatever name
called, relating to his profession or calling in West Bengal, receivable by
him during the immediately preceding year. |
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4. |
(a) |
Members of Associations recognised under the Forward
Contracts (Regulation) Act, 1952 (74 of 1952) |
Rs. 900 per annum |
4(a) |
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(b)(i) |
Members of Stock Exchanges recognised under the Securities
Contracts (Regulation) Act, 1956 (42 of 1956) |
Rs. 900 per annum |
4(b)(i) |
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(b)(ii) |
Remisiers recognised
by a Stock Exchange |
Rs. 400 per annum |
4(b)(ii) |
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5. |
(a) |
Estate agents or promoters or brokers or commission
agents or |
Rs2,500 per annum |
5(a) |
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(b) |
Contractors of all descriptions engaged in any
work : Such contractors whose gross business in a
year is: |
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(i) |
less than Rs. 1,00,000 |
Nill |
5(b)(i) |
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(ii) |
Rs. 1,00,000 or more, but less than Rs.5,00,000 |
Rs .300 per annum |
5(b)(ii) |
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(iii) |
Rs. 5,00,000 or more, but less than Rs.10,00,000 |
Rs. 750 per annum |
5(b)(iii) |
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(iv) |
Rs. 10,00,000 or more |
Rs. 900 per annum |
5(b)(iv) |
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Explanation- For the purposes of this entry, " gross business" shall mean the aggregate of
the amounts of the valuable consideration or part thereof receivable during
the immediately preceding year in respect of a contract or contracts executed
wholly or partly during such year. |
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6. |
Stevedores, clearing agents, customs agents,
licensed shipping brokers or licensed boat suppliers |
Rs2,500 per annum |
6 |
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7. |
(a) |
Owners of Subscribers Trunk Dialling (STD) or International Subscriber Dialling (ISD) booths- |
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(i) |
situated within the area Situated within the
area of the Calcutta Metropolitan Planning Area as described in the First
Schedule to the West Bengal Town and Company (Planning and Development) Act,
1979 |
Rs.300 per annum |
7(a)(i) |
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(ii) |
situated in other areas |
Rs. 200 per annum |
7(a)(ii) |
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(b) |
Persons engaged in courier services |
Rs. 500 per annum |
7(b) |
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(c) |
signal provider, cable operator, and cable
hirer,
in cable television network, and their agents |
Rs. 500 per annum |
7(c) |
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8. |
(a) |
Bookmakers and trainers licensed by the Royal
Calcutta Turf Club or any other Turf Club in the State. |
Rs2,500 per annum |
8(a) |
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(b) |
Jockeys licensed by any Turf Club in the State |
Rs.150 per annum |
8(b) |
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9. |
(a) |
Dealers liable to pay tax under the West
Bengal Sales Tax Act,1994 (West Bengal Act XLIX
of 1994) or the Central Sales Tax Act, 1956 (74 of 1956) or the |
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(i) |
such dealers other than those mentioned in
sub-item (ii) whose annual gross turnover of sale is : |
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(A) |
less than Rs.2,00,000 |
Rs.150 per annum |
9(a) (i) (A) |
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(B) |
Rs.2,00,000 or more, but not exceeding Rs.7.5 lakh |
Rs.300 per annum |
9(a) (i) (B) |
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(C) |
above Rs.7.5 lakh but not exceeding Rs.25 lakh |
Rs.600 per annum |
9(a) (i) (C) |
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(D) |
above Rs.25 lakhs but not exceeding Rs.50 lakhs |
Rs.1200 per annum |
9(a) (i) (D) |
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(E) |
above Rs. 50 lakhs but not exceeding Rs.2 crore |
Rs.2000 per annum |
9(a) (i) (E) |
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(F) |
above 2 crore |
Rs.2500 per annum |
9(a) (i) (F) |
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Explanation. – For the purposes of this entry,
"annual gross turnover of sales" shall mean the turnover of sales as
defined in the West Bengal Sales Tax Act, 1994 (West Ben. ActXLIX
of 1994) or the |
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(ii) |
any dealer as occupier of a jute mill, or
shipper of jute, as defined in the West Bengal Sales Tax Act, 1994 (West
Ben. ActXLIX of 1994) or the |
Rs.2,500per annum |
9(a) (ii) |
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(b) |
Occupiers, owners, lessees or licensees, as the case may be, of rice
mills |
Rs.2,500per annum |
9 (b) |
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10. |
Occupiers of factories as defined in the
Factories Act, 1948 (63 of 1948), who are not dealer covered by entry 9. Such occupiers of factories- |
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(i) |
Where not more than fifteen workers are working |
Rs. 600 per annum. |
10 (i) |
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(ii) |
Where more than fifteen workers are working |
Rs.1500 per annum |
10 (ii) |
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Explanation. – For the purposes of this entry and
entry 11, the average number of workers or employers who were working or
employed during the last preceding year shall be taken into consideration.
This average number shall be arrived at by adding the average number of
workers or employees who attended in each working month in the year and
dividing the total by the number of such months. |
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11 |
Employers or shop-keepers as defined in the
West Bengal Shops and Establishments Act, 1963 (West Ben. Act XIII of 1963), whether
or not their establishments or shops are situated within an area to which the
aforesaid Act applies, and who are not covered by entry 9. Such employers or shop-keepers- |
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(i) |
Where there are no employees |
Rs. 50 per annum. |
11 (i) |
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(ii) |
Where there are less than five employees |
Rs. 100 per annum |
11 (ii) |
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(iii) |
where there are five or more employees but less than eleven
employees |
Rs. 250 per annum |
11 (iii) |
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(iv) |
where there are eleven or more employees but less than twenty
employees |
Rs. 350 per annum |
11 (iv) |
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(v) |
where there are twenty or more employees |
Rs. 600 per annum |
11 (v) |
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12 |
Owners or lessees of petrol/diesel filling stations
and service Stations and agents and distributors including retail dealers
of liquefied petroleum gas. |
Rs.2,500per annum |
12 |
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13 |
(a) |
Owners or occupiers of distilleries, breweries and bottling
plants |
Rs.2500 per annum |
13 (a) |
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(b) |
Licensed foreign liquor vendors |
Rs 2500 per annum |
13 (b) |
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(c) |
Owners or occupiers or lessees of residential Hotels of
3-star category |
Rs2500 per annum. |
13 (c) |
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(d) |
Licensed country liquor vendors and owners or occupiers
or lessees of residental Hotels below
3-star category |
Rs.500 per annum. |
13 (d) |
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(e) |
Licensed opium, pachwai, toddy or
bhang vendors |
Rs.250 per annum |
13 (e) |
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(f) |
Owners, lessees or licencees, as the
case may be, of – |
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(i) |
nursing homes and pathological laboratories |
Rs.2500 per annum |
13 (f) (i) |
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(ii) |
cinema hoses and theatres |
Rs. 500 per annum |
13 (f) (ii) |
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(iii) |
video parlours, video halls and video rental libraries |
Rs. 500 per annum |
13 (f)(iii) |
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(g) |
Owners, licencees or lessees, as the
case may be of premises let out for social functions |
Rs.2500 per annum |
13 (g) |
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(h) |
Owners or occupiers of cold storages |
Rs. 900 per annum |
13 (h) |
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14 |
Owners of lessees of – |
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(a) |
beauty parlours (non air-conditioned) |
Rs.900 per annum |
14 (a) |
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(b) |
beauty parlours ( air –conditioned) |
Rs.2,500 perannum |
14 (b) |
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(c) |
health resorts or slimming centres |
Rs2,500 per annum |
14 (c) |
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(d) |
air-conditioned hair dressing saloons |
Rs.2,500 perannum |
14 (d) |
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(e) |
air-conditioned restaurants |
Rs.2,500 perannum |
14 (e) |
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15 |
Holders of permits granted and issued under
The Motor Vehicles Act,1988 (59 of 1988), for Transports
vehicles, which are adapted to be used for hire or reward. |
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Where any such person holds permit or permits
for an taxi including auto-rickshaws, three-wheeler goods vehicles, trucks
or buses— |
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(i) |
in respect of each taxi including auto-rickshaw or three-wheeler
goods vehicle |
Rs. 50 per annum |
15 (i) |
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(ii) |
in respect of each truck or bus |
Rs. 100 per annum |
15 (ii) |
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Provided that the total amount payable by the
same holder shall not exceed Rs. 900 per annum. |
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16 |
Licensed moneylenders under the Bengal
Money lender Act, 1940 (Ben. Act X of 1940) |
Rs.2,500 per annum |
16 |
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17 |
(a) |
Individuals or institutions conducting cheat funds and
lotteries |
Rs 2,500per annum |
17 (a) |
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(b) |
Authorised stockists of
lottery tickets |
Rs 2,500per annum |
17 (b) |
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18 |
Co-operative societies registered or deemed
to be registered under the West Bengal Co-operative Societies Act,1983 (West
Ben .Act XLV of 1983) and engaged in any profession, trade or calling- |
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(a) |
State level societies |
Rs. 900 per annum |
18 (a) |
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(b) |
District level societies |
Rs. 450 per annum |
18 (b) |
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19 |
Banking companies as defined in the
Banking Regulation Act,1949(10 of 1949) |
Rs.2500 per annum |
19 |
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20 |
Companies registered under the Companies Act, 1956 (1 of 1956) and
engaged in any profession, trade or calling |
Rs.2500 per annum |
20 |
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21 |
Partnership firms when engaged in any profession,
Trade or calling Such firms whose gross annual turnover is- |
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(i) |
Rs.25 lakhs or less |
Rs.600 per annum |
21(i) |
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(ii) |
above Rs.25 lakhs but less than Rs.1 crore |
Rs.1200 per annum |
21(ii) |
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(iii) |
Rs.1 crore or above |
Rs.2500 per annum |
21 (iii) |
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Explanation- For the purposes of this entry
"annual turnover" shall include the aggregate of the amounts or
parts thereof receivable by way of remuneration, fee reward or any
consideration for services rendered and sales made during the previous year
by such firms. |
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22 |
Owners,licencees or lessees, as the
case may be, of tutorial homes and training institute of any
description, when engaged in any profession, trade of calling |
Rs.2500 per annum |
22 |
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Explanation- For the purposes of entry,
training institutes" engaged in any cultural, social or welfare activity
shall be excluded |
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22A. |
Owners, licencees or lessees, as the
case may be, of - |
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(a) internet cafe |
Rs.1500
per annum |
22A(a) |
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(b) security agency in relation to the security of any
property or person, by providing security personnel or otherwise and includes
the provision of services of investigation, detection or verification of any
fact or activity |
Rs.2500 per annum |
22A(b) |
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(c) weighbridge |
Rs.1500 per annum |
22A(c) |
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23 |
Persons, other than those mentioned in any
preceding entries, who are engaged in any profession, trade, calling or
employment, and in respect of whom a notification is issued under section 3
of this Act. |
Rate of tax not
exceeding Rs.2,500 per annum shall be as may be fixed by notification |
23 |
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Notwithstanding anything contained in
Schedule, where a person 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 case. |
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