| Serial
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. 3,000 or less
|
Nil |
1(i) |
| (ii) |
Rs.
3,001 or more, but less than Rs.5,001 |
Rs. 30
per month |
1(ii) |
| (iii) |
Rs.
5,001 or more, but less than Rs.6,001 |
Rs. 40
per month |
1(iii) |
| (iv) |
Rs.
6,001 or more, but less than Rs.7,001 |
Rs. 45
per month |
1(iv) |
| (v) |
Rs.
7,001 or more, but less than Rs.8,001 |
Rs. 50
per month |
1(v) |
| (vi) |
Rs.
8,001 or more, but less than Rs.9,001 |
Rs. 90
per month |
1(vi) |
| (vii) |
Rs.
9,001 or more, but less than Rs.15,001 |
Rs. 110
per month |
1(vii) |
| (viii) |
Rs.
15,001 or more, but less than Rs.25,001 |
Rs. 130
per month |
1(viii) |
| (ix) |
Rs.
25,001 or more, but less than Rs.40,001 |
Rs 150
per month |
1(ix) |
| (x) |
Rs. 40,001 and above
|
Rs. 200 per month
|
1(x) |
|
| 2 |
(a) |
Legal
practitioners including Solicitors
and notaries public; |
| (b) |
Medical
practitioners including medical
consultants and dentists; |
| (bb) |
Directors (other
than those nominated by Government) 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.
18,000 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.
60,001 or more, but less than Rs. 72,001 |
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 |
Rs1320
per annum |
2(a)/(b)/(bb)/(c)(ix) |
| (x) |
Rs.
180001 or more, but less than Rs. 300001
|
Rs.1560
per annum |
2(a)/(b)/(bb)/(c)(x) |
| (xi) |
Rs. 300001 or more, but less than Rs. 480001
|
Rs. 1800 per annum |
2(a)/(b)/(bb)/(c)(xi) |
| (xii) |
Rs. 480001 and above
|
Rs. 2400
per annum |
2(a)/(b)/(bb)/(c)(xi) |
| 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-
|
| (i) |
Rs.
18,000 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.
60,001 or more, but less than Rs. 72,001 |
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.
1,80,001or more but not 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 |
Nill |
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
|
Rs. 2,500 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.300
per annum |
7(a)(i) |
| (ii) |
situated in other areas
|
Rs. 200
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) or the West Bengal Value Added Tax Act,2003
(West Ben. Act XXVII of 2003) :-
|
| (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)
|
|
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 West Bengal Value Added Tax Act,2003
(West Ben. Act XXVII of 2003) during the immediately
preceding year.
|
| (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 West Bengal Value Added Tax Act,2003 (West Ben.
Act XXVII of 2003)
|
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 |
Rs2500
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.250
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
perannum |
14
(b) |
| (c) |
health
resorts or slimming centres |
Rs2,500
per annum |
14
(c) |
| (d) |
air-conditioned
hair dressing saloons |
Rs.2,500
perannum |
14
(d) |
| (e) |
air-conditioned
restaurants |
Rs.2,500
perannum |
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 2,500per
annum |
17
(a) |
| (b) |
Authorised
stockists of lottery tickets |
Rs 2,500per
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-
|
| (i) |
Rs.25
lakhs or less |
Rs.600
per annum |
21(i) |
| (ii) |
above
Rs.25 lakhs but less than Rs.1 crore |
Rs.1200
per annum |
21(ii) |
| (iii) |
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
|
| 22A. |
Owners,
licencees or lessees, as the case may be, of - |
|
|
|
(a)
internet cafe |
Rs.1500 per annum
|
22A(a) |
|
(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) |
|
(c)
weighbridge |
Rs.1500 per annum
|
22A(c) |
| 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.
|
