|
Schedules of Rates of Tax
on Professions, Trades, Callings and Employments
|
| Sl.
No. |
Class
of Persons |
Rate
of Tax |
Schedule
No. & Sub No. |
|
1.
|
Salary and Wage Earners.
Such persons whose monthly salaries or wages are |
| (i) |
Rs. 1500 or less |
Nil |
1(i) |
| (ii) |
Rs. 1501 or more,
but less than Rs. 2001 |
Rs. 18 per month |
1(ii) |
| (iii) |
Rs. 2001 or more,
but less than Rs. 3001 |
Rs. 25 per month |
1(iii) |
| (iv) |
Rs. 3501 or more,
but less than Rs. 5001 |
Rs. 30 per month |
1(iv) |
| (v) |
Rs. 5001 or more,
but less than Rs. 6001 |
Rs. 40 per month |
1(v) |
| (vi) |
Rs. 6001 or more,
but less than Rs. 7001 |
Rs. 45 per month |
1(vi) |
| (vii) |
Rs. 7001 or more,
but less than Rs. 8001 |
Rs. 50 per month |
1(vii) |
| (viii) |
Rs. 8001 or more,
but less than Rs. 9001 |
Rs. 90 per month |
1(viii) |
| (ix) |
Rs. 9001 or more,
but less than Rs. 15001 |
Rs. 110 per month |
1(ix) |
| (x) |
Rs. 15001 to 25001 |
Rs. 130 per month |
1(x) |
| (xi) |
Rs. 25001 or more,
but less than Rs. 40001 |
Rs. 150 per month |
1(xi) |
| (xii) |
Rs. 40001 and above |
Rs. 200 per month |
1(xii) |
|
2.
|
(a) |
Legal practitioners including Solicitors
and notaries public;
|
| (b) |
Medical
practitioner including medical consultants and dentists; |
| (bb) |
Directors
(other than those nominated by Govt.) of companies registered
under the companies Act, 1956 (1 of 1956) |
| (c) |
Technical
and professional consultants including architects, engineers,
Chartered accountants, actuaries, management consultants and
tax consultants |
|
Where the annual gross income of the persons
mentioned above is-
|
| (i) |
Rs. 18000 or less |
Nil |
2(a)/(b)/(bb)
/(c)(i) |
| (ii) |
Rs. 18,001 or more,
but less than Rs. 24,001 |
Rs. 216 per annum |
2(a)/(b)/(bb)
/(c)(ii) |
| (iii) |
Rs. 24,001 or more,
but less than Rs. 36,001 |
Rs. 300 per annum |
2(a)/(b)/(bb)
/(c)(iii) |
| (iv) |
Rs. 36,001 or more,
but less than Rs. 60,001 |
Rs. 360 per annum |
2(a)/(b)/(bb)
/(c)(iv) |
| (v) |
Rs. 72,001 or more,
but less than Rs. 60,001 |
Rs. 480 per annum |
2(a)/(b)/(bb)
/(c)(v) |
| (vi) |
Rs. 72,001 or more,
but less than Rs. 84,001 |
Rs. 540 per annum |
2(a)/(b)/(bb)
/(c)(vi) |
| (vii) |
Rs. 84,001 or more,
but less than Rs. 96,001 |
Rs. 600 per annum |
2(a)/(b)/(bb)
/(c)(vii) |
| (viii) |
Rs. 96,001 or more,
but less than Rs. 1,08,001 |
Rs. 1080 per annum |
2(a)/(b)/(bb)
/(c)(viii) |
| (ix) |
Rs. 1,08,001 or more,
but less than Rs. 1,80,001 |
Rs. 1320 per annum |
2(a)/(b)/(bb)
/(c)(ix) |
| (x) |
Rs. 1,80,001 or more,
but less than Rs. 3,00,001 |
Rs. 1560 per annum |
2(a)/(b)/(bb)
/(c)(x) |
| (xi) |
Rs. 3,00,001 or more,
but less than Rs. 4,80,001 |
Rs. 1800 per annum |
2(a)/(b)/(bb)
/(c)(xi) |
| (xii) |
Rs. 4,80,001 and above |
Rs. 2400 per annum |
2(a)/(b)/(bb)
/(c)(xi) |
|
3.
|
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- |
| (i) |
Rs. 18000 or less |
Nil |
3(i) |
| (ii) |
Rs. 18,001 or more,
but less than Rs. 24,001 |
Rs. 216 per annum |
3(ii) |
| (iii) |
Rs. 24,001 or more,
but less than Rs. 36,001 |
Rs. 300 per annum |
3(iii) |
| (iv) |
Rs. 36,001 or more,
but less than Rs. 60,001 |
Rs. 360 per annum |
3(iv) |
| (v) |
Rs. 72,001 or more,
but less than Rs. 60,001 |
Rs. 480 per annum |
3(v) |
| (vi) |
Rs. 72,001 or more,
but less than Rs. 84,001 |
Rs. 540 per annum |
3(vi) |
| (vii) |
Rs. 84,001 or more,
but less than Rs. 96,001 |
Rs. 600 per annum |
3(vii) |
| (viii) |
Rs. 96,001 or more,
but less than Rs. 1,08,001 |
Rs. 1080 per annum |
3(viii) |
| (ix) |
Rs. 1,08,001 or more,
but less than Rs. 1,80,001 |
Rs. 1320 per annum |
3(ix) |
| (x) |
Rs. 1,80,001 or more,
but less than Rs. 3,00,001 |
Rs. 1560 per annum |
3(x) |
| (xi) |
Rs. 3,00,001 or more,
but less than Rs. 4,80,001 |
Rs. 1800 per annum |
3(xi) |
| (xii) |
Rs. 4,80,001 and above |
Rs. 2400 per annum |
3(xii) |
| 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. |
|
4.
|
(a)
|
Members of Associations recognised under the
Forward Contracts (Regulation) Act, 1952 (74 of 1952)
|
Rs. 900 per annum
|
4(a)
|
|
(b)(i)
|
Members of Stock Exchanges
recognised under the Securities Contracts (Regulation) Act,
1956 (42 of 1956) |
Rs. 900 per annum
|
4(b)(i)
|
|
(b)(ii)
|
Remisiers recognised
by a Stock Exchange |
Rs. 400 per annum |
4(b)(ii) |
|
5.
|
(a)
|
Estate agents or
promoters or brokers or commission agents or del credere agents
or mercantile agents |
Rs2,500 per annum |
5(a) |
|
(b)
|
Contractors of
all descriptions engaged in any work :
Such contractors whose gross business in a year is:
|
| (i) |
less than Rs. 1,00,000 |
Nil |
5(b)(i) |
| (ii) |
Rs. 1,00,000 or more,
but less than Rs.5,00,000 |
Rs .300 per annum |
5(b)(ii) |
| (iii) |
Rs. 5,00,000 or more,
but less than Rs.10,00,000 |
Rs. 750 per annum |
5(b)(iii) |
| (iv) |
Rs. 10,00,000 or more |
Rs. 900 per annum |
5(b)(iv) |
| 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. |
|
6.
|
Stevedores, clearing
agents, customs agents, licensed shipping brokers or licensed
boat suppliers |
Rs2,500 per annum |
6 |
|
7.
|
(a) |
Owners of Subscribers
Trunk Dialling (STD) or International Subscriber Dialling
(ISD) booths- |
| (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.1,000 per annum |
7(a)(i) |
| (ii) |
situated in other
areas |
Rs. 500 per annum |
7(a)(ii) |
| (b) |
Persons engaged in
courier services |
Rs. 500 per annum |
7(b) |
| (c) |
signal provider,
cable operator, and cable hirer, in cable television network,
and their agents |
Rs. 500 per annum |
7(c) |
|
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) |
|
(b)
|
Jockeys licensed
by any Turf Club in the State |
Rs.150 per annum |
8(b) |
|
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)- |
|
(i)
|
such dealers other than
those mentioned in sub-item (ii) whose annual gross turnover
of sale is : |
|
(A)
|
less than Rs.2,00,000 |
Rs.150 per annum |
9(a) (i) (A) |
| (B) |
Rs.2,00,000 or more,
but not exceeding Rs.7.5 lakh |
Rs.300 per annum |
9(a) (i) (B) |
| (C) |
above Rs.7.5 lakh
but not exceeding Rs.25 lakh |
Rs.600 per annum |
9(a) (i) (C) |
| (D) |
above Rs.25 lakhs
but not exceeding Rs.50 lakhs |
Rs.1200 per annum |
9(a) (i) (D) |
| (E) |
above Rs. 50 lakhs
but not exceeding Rs.2 crore |
Rs.2000 per annum |
9(a) (i) (E) |
| (F) |
above 2 crore |
Rs.2500 per annum |
9(a) (i) (F) |
| |
| (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) |
Rs.2,500per annum |
9(a) (ii) |
| (b) |
Occupiers, owners,
lessees or licensees, as the case may be, of rice mills |
Rs.2,500per annum |
9(b) |
|
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 |
| (i) |
Where not more than fifteen workers
are working |
Rs. 600 per annum. |
10 (i) |
| (ii) |
Where more than fifteen workers are
working |
Rs.1500 per annum |
10 (ii) |
| 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. |
|
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- |
| (i) |
Where there are no
employees |
Rs. 50 per annum. |
11(i) |
| (ii) |
Where there are less
than five employees |
Rs. 100 per annum. |
11(ii) |
| (iii) |
where there are five
or more employees but less than eleven employees |
Rs. 250 per annum. |
11(iii) |
| (iv) |
where there are eleven
or more employees but less than twenty employees |
Rs. 350 per annum. |
11(iv) |
| (v) |
where there are twenty
or more employees |
Rs. 600 per annum. |
11(v) |
| 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 |
|
13.
|
(a) |
Owners or occupiers
of distilleries, breweries and bottling plants |
Rs.2500 per annum |
13(a) |
| (b) |
Licensed foreign
liquor vendors |
Rs 2500 per annum |
13(b) |
| (c) |
Owners or occupiers
or lessees of residential Hotels of 3-star category |
Rs 2500 per annum |
13(c) |
| (d) |
Licensed country
liquor vendors and owners or occupiers or lessees of residental
Hotels below 3-star category |
Rs 500 per annum |
13(d) |
| (e) |
Licensed opium,
pachwai, toddy or bhang vendors |
Rs 2500 per annum |
13(e) |
| (f) |
Owners, lessees or licencees,
as the case may be, of – |
| (i) |
nursing homes and
pathological laboratories |
Rs.2500 per annum |
13(f)(i) |
| (ii) |
cinema hoses and
theatres |
Rs. 500 per annum |
13(f)(ii) |
| (iii) |
video parlours,
video halls and video rental libraries |
Rs. 500 per annum |
13(f)(iii) |
| (g) |
Owners, licencees
or lessees, as the case may be of premises let out for social
functions |
Rs.2500 per annum |
13(g) |
| (h) |
Owners or occupiers
of cold storages |
Rs.900 per annum |
13(h) |
|
14.
|
Owners of lessees
of – |
| (a) |
beauty parlours
(non air-conditioned) |
Rs.900 per annum |
14(a) |
| (b) |
beauty parlours
( air –conditioned) |
Rs.2,500 per annum |
14(b) |
| (c) |
health resorts
or slimming centres |
Rs.2,500 per annum |
14(c) |
| (d) |
air-conditioned
hair dressing saloons |
Rs.2,500 per annum |
14(d) |
| (e) |
air-conditioned
restaurants |
Rs.2,500 per annum |
14(e) |
|
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. |
| Where any such person
holds permit or permits for an taxi including auto-rickshaws,
three-wheeler goods vehicles, trucks or buses— |
| (i) |
in respect of each
taxi including auto-rickshaw or three-wheeler goods vehicle |
Rs. 50 per annum |
15(i) |
| (ii) |
in respect of each
truck or bus |
Rs. 100 per annum |
15(ii) |
| Provided that the
total amount payable by the same holder shall not exceed Rs.
900 per annum. |
|
16.
|
Licensed
moneylenders under the Bengal Money lender Act, 1940 (Ben. Act
X of 1940) |
Rs.2,500 per annum |
16 |
|
17.
|
(a) |
Individuals or institutions
conducting cheat funds and lotteries |
Rs.2,500 per annum |
17(a) |
| (b) |
Authorised stockists
of lottery tickets |
Rs.2,500 per annum |
17(b) |
|
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- |
| (a) |
State level societies |
Rs. 900 per annum |
18(a) |
| (b) |
District level societies |
Rs. 450 per annum |
18(b) |
|
19.
|
Banking
companies as defined in the Banking Regulation Act,1949(10 of
1949) |
Rs.2500 per annum |
19 |
|
20.
|
Companies
registered under the Companies Act, 1956 (1 of 1956) and engaged
in any profession, trade or calling |
Rs.2500 per annum |
20 |
|
21.
|
Partnership
firms when engaged in any profession, Trade or calling
Such firms whose gross annual turnover is-
|
| |
Rs.25 lakhs or less |
Rs.600 per annum |
21(i) |
| |
above Rs.25 lakhs
but less than Rs.1 crore |
Rs.1200 per annum |
21(ii) |
| |
Rs.1 crore or above |
Rs.2500 per annum |
21(iii) |
| 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. |
| 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 |
| Explanation-
For the purposes of entry, training institutes" engaged
in any cultural, social or welfare activity shall be excluded |
|
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 |
| 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. |
