Professional Tax :
 

Schedule of rate of tax on professions, trades, calling and employment

                                       Class of person

   Rate of Tax

Salary and wage earners. Such person whose monthly salaries or
    wages are:-


  1. .Rs.3000 or less
  2. Rs.3001 or more but less than Rs.5001
  3. Rs.5001 or more but less than Rs.6001
  4. Rs.6001 or more but less than Rs.7001
  5. Rs.7001 or more but less than Rs.8001
  6. Rs.8001 or more but less than Rs.9001
  7. Rs.9001 or more but less than Rs.15001
  8. Rs.15001 or more but less than Rs.25001
  9. Rs.25001 or more but less than Rs.40,001
  10. Rs 40,0001 and above
 Nil
Rs 30 per month
Rs 40 per month
Rs.45 per month
Rs.50 per month
Rs.90 per month
Rs.110 per month
Rs.130 per month
Rs.150 per month
Rs.200 per month
 
2. (a) Legal Practitioner including solicitors and notaries public,
    (b) Medical practitioner including medical consultant and dentist,
    (bb) Director (other than those nominated by government) of companies registered under the companies act, 1956 (1 of 1956)
    (c) Technical and professional consultant including architect, engineer, CA, actuaries, management consultant and Tax consultant where the annual gross income of the person mentioned above is:-
  1. Rs.18,000 or less
  2. Rs.18,001 or more but less than Rs.24,001
  3. Rs.24,001 or more but less than Rs.36,001
  4. Rs.36,001 or more but less than Rs.60,001
  5. Rs.60,001 or more but less than Rs.72,001
  6. Rs.72,001 or more but less than Rs.84,001
  7. Rs.84,001 or more but less than Rs.96,001
  8. Rs.96,001 or more but less than Rs.1,08,001
  9. Rs.1,08,001 or more but less than Rs.1,80,001
  10. Rs.1,80,001 or more but less than Rs.3,00,001
  11. Rs.3,00,001 or more but less than Rs.4,80,001
  12. Rs.4,80,001 and above
 Nil
Rs.216 per annum
Rs.300 per annum
Rs.360 Per annum
Rs.480 per annum
Rs.540 per annum
Rs.600 Per annum
RS 1,080 per annum
Rs.1,320 per annum
Rs.1,560 per annum
Rs.1,800 per annum
Rs.2,400 per annum
 
Notes:-
1.Schedule  subs.by s.7(3) of West Bengal Finance act,1999 (west Ben.Act iii of 1999) (With effect from 1.4.1999) for existing schedule.
2.Entry in col.(2) and (3) against serial no.1 subs.by s.6(3)(a) of the west Bengal Finance act,2008 (West Ben.Act I of 2008)[W.E.F 1.4.2008] which are earlier as under.
 
(i) Rs 1,500 or less
(ii)Rs.1,501 or more but less than Rs.2,001
(iii)Rs.2001 or more but less than Rs.3001
(iv)Rs.3001 or more but less than Rs.5001
(v)Rs.5001 or more but less than Rs.6001
(vi)Rs.6001 or more but less than Rs.7001
(vii)Rs.7001 or more but less than Rs.8001
(viii)Rs.8001 or more but less than Rs.9001
(ix)Rs.9001 or more but less than Rs.15001
(x)Rs.15001 or more but less than Rs.25001
(xi)Rs.25001 or more but less than Rs.40001
(xii)Rs 40,001 and above		 Nil
(Rs.18 per month
Rs.25 per month  
Rs 30 per month
Rs.40 per month
Rs.45 per month  
Rs 50 per month
Rs.90 per month
Rs.110 per month
Rs.130 per month       
Rs.150 per month
Rs.200 per month
 
3.Item (bb) and the entry relating thereto against serial no.1 ins.by.s 6(8)(a) of the West Bengal Finance Act 2000 (West Ben.Act III of 2000) (with effect from 1.4.2000)

                               Class of Person

       Rate of Tax
3.[ Postal agents under the national savings scheme or chief agents] principal agents, special agents, Insurance agents and surveyor or loss assessors registered or licensed under the insurance act,1938 (4 of 1938).Where the annual gross income of the person mentioned above is:-

 (i) Rs 18,000 or less
(ii)Rs.18001 or more but less than Rs.24,001
(iii)Rs.24,001 or more but less than Rs.36,001
(iv)Rs.36,001 or more but less than Rs60,001
(v)Rs.60,001 or more but less than Rs.72,001
(vi)Rs.72,001 or more but less than Rs.84,001
(vii)Rs.84,001 or more but less than Rs.96,001
(viii)Rs.96,001 or more but less than Rs.1,08,001
(ix)Rs.1,08,001 or more but less than Rs.1,80,001
(x) Rs.1,80,001 or more but less than Rs.3,00,001
(xi)Rs.3,00,001 or more but less than Rs.4,80,001
(xii)Rs 4,80,001 and above

Nil
Rs.216 per annum
Rs.300 per annum
Rs.360 Per annum
Rs.480 per annum
Rs.540 per annum
Rs.600 Per annum
RS 1,080 per annum
Rs.1,320 per annum
Rs.1,560 per annum
Rs.1,800 per annum
Rs.2,400 per annum
EXPLANATION:- For the purpose of the entry against serial; nos.2 and 3 “annual gross income” in relation to person ,means the aggregate of the amount of fee, 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.
 

Notes:-
1.Item (x) to (xii) and the entries relating thereto against serial no.2 subs.by s.8(11)(b) of the west Bengal Finance Act,2001 (West Ben.Act XVI of 2001) (with retrospective effect from 1.4.2001)for existing item (x) and the entries relating thereto ,which were earlier as under:
(x)Rs 1,80,001 and above Rs 1,560 per annum

2.Subs by s.5(2)(a) of the West Bengal Taxation Law (amendment) act 2003 (west Bengal act XI  of 2003) (with retrospective effect from 1.4.2003) for “chief agent”

3.Item (x) to (xii) and the entries relating thereto against serial no.3 subs by.s 8(11)(c) of the west Bengal Finance Act,2001 (West Ben.Act XVI of 2001) (with retrospective effect from 1.4.2001) for existing item (x) and the entries relating thereto, which was earlier as under:
(x)Rs.1,80,001 and above Rs.1,560 per annum

 

                      Class of Person

    Rate of Tax
4.(a) Members of association  recognized under the forward contract (regulation) act 1952 (74 of 1952) Rs.900 per annum
(b) (i) Member of stock Exchange recognized under the securities contracts (regulation) act,1956 (42 of 1956) Rs.9000 per annum
(ii) Remisiers recognized by a stock exchange Rs 400 per annum
 
5.(a) Estate agents or promoters or brokers or commission agents or del credere  agents or mercantile agent Rs.2500 per annum
(b) Contractor of all description engaged in any work:
      Such contractor whose gross business in a year is:-
  1. Less than Rs.1,00,000
  2. Rs.1,00,000 or more but less than 5,00,000
  3. Rs 5,00,000 or more but less than 10,00,000
  4. Rs.100,00,000 or more
 Nil
Rs.300 pre annum
Rs.750 per annum
Rs.900 per annum
EXPLANATION:-
For the purpose of this entry,” 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 contract executed wholly or partly during such year.
6.Stevedores, clearing agents, customs agents ,Licensed shipping brokers or licensed boat supplier Rs 2,500 per annum.
7.(a) Owner of STD or ISD booth:-
   (i) Situated within the area of the Calcutta Metropolitan planning area as described in the first schedule to the West Bengal Town and country (planning and development ) Act, 1979 (West Ben. Act XIII of 1979)		 Rs.300 per annum
(ii) Situated in other area Rs.200 per annum
(b) Person engaged in courier service Rs.500 per annum
(c) Single provider, cable operator and cable Hirer in cable television network and there agent  Rs 500 per annum
   
8.(a)Bookmaker and trainer licensed by the royal Calcutta Turf club or any other Turf Club in the state Rs 2500 per annum
(b) jockeys licensed by any Turf club for any state Rs 150 per annum.
9.(a) Dealer liable to pay tax under the West Bengal Sales tax act,1994 (West Ben act XLIX of 1994) or the central sales tax act,1956 (74 of 1956) or the West Bengal VAT act, 2003 (West Ben Act XXXVII of 2003):-
    (i) Such dealers other than those mentioned in Sub-item
    (ii) Whose annual gross turnover of sales is-
  1. Less than Rs.2,00,000
  2. Rs.2,00,000 or more but not exceeding Rs.7.5Lakhs
  3. Above Rs.7.5 lakhs but not exceeding 25 lakhs,
  4. Above Rs 25 lakhs but not exceeding Rs.50 lakhs
  5. Above Rs.50 lakhs but not exceeding Rs 2 crore
  6. Above Rs.2 crore
 Rs 150 per annum
Rs.300 per annum
Rs 600 per annum
Rs 1200 per annum
Rs 2000 per annum
Rs 2500 per annum
EXPLANATION-
For the purpose of this entry “annual gross turnover of sales” shall mean the turnover of sale as defined in the West Bengal Sales Tax Act ,1994 (West Ben. Act XLIX of 1994) or the West Bengal VAT Act 2003,(West Ben. Act XXXVII 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. Act XLXI of 1994) or the west Bengal Value added Tax act 2003 (West Ben. Act XXXVII of 2003) Rs 2,500 per annum
(b) Occupiers, owners, lessees or liceensees,as the case may be of rice Mill Rs.2500 per annum.
 

Notes:-
1. Entries against serial no.7 Sub.by.s.6 (8) (b) of the West Bengal Finance Act, 2000 (West Ben. Act III of 2000) (With effect from 1.4.2000), which was earlier as under:
“Director (other than those nominated by government) Rs 2,500 per annum of companies registered under the companies act, 1956.(1 of 1956)

2. Subs.by s.5 (2) (b) of the west Bengal Taxation Laws (Amendment) Act, 2003(west Ben. Act XI of 2003) (With retrospective effect from 1.4.2003) for Rs.1000 per annum.

3. Subs.by s.5 (2) (c), ibid (with retrospective effect from 1.4.2003) for Rs.500 per annum,

4. Subs by s. 5(2)(a) of the West Bengal Finance Act,2005 (West Ben. Act IV of 2005) (with effect from 1.4.2005 for or the central sale tax act, 1956.

5. Sub item (si)and the entries relating thereof item (a) against serial no.9 subs. by s. 8(11)(d) of the West Bengal Finance Act,2001(West Ben Act XVI of 2001)(with retrospective effect from 1.4.2001)  for existing sun-item (i)and the entries relating thererto,which were earlier as under:

(i) Such dealers other than those mentioned in sub-item (ii) whose annual turnover of sale is:-
        (a) Less than Rs.2,00,000                                                     Rs.150 per annum
        (b)Rs 2, 00,000 or more but not exceeding Rs.7.5 lakhs       Rs.300 per annum.
        (c)   Rs 7.5 lakhs or more but not exceeding Rs.25 lakhs      Rs600 per annum
        (d)Rs 25 lakhs more but not exceeding Rs.1 crore                Rs 1200 per annum

        (e) Above Rs.1 crore                                                              Rs 2,000 per annum.
 

Explanation:- 
For the purpose 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. Act XLIX of 1994) during the immediately preceding year.

6. Subs. by.s.5 (2) (b) of the West Bengal Finance Act, 2005 (West Ben Act IV of 2005) (W.E.F 1.4.2005)

7. Ins. by.s 5(2) (c), ibid (with effect from 1.4.2005)
 

                                 Class of Person

   Rate of Tax
10.Occupiers of factories as defined in the factories act,1948 (63 of 1948),who are not dealers covered by entry 9.Such occupier of factories:-
(i) Where not more than 15 worker are working
(ii)Where more than 15 workers are working

Rs.600 per annum,
Rs 1,500 per annum
 
EXPLANATION:-
For the purpose of this entry and entry 11,the average number of workers or employees 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 that year and dividing the total by the number of such months.
 
11. Employee or shop keepers as defined in the west Bengal Shop and Establishment act,1963 (West. Ben. Act XIII of 1963), whether or not their establishment or shop are situated within an area to which the aforesaid act applies and who are not covered by entry 9.
Such employees are shopkeeper :-
(i)Where there are no employees Rs.50 per annum
(ii)Where there are less than five employees Rs 100 per annum
(iii)Where there are five or more employees but less than eleven employees Rs.250 per annum
(iv) Where there are eleven or more employees but less than twenty Employees Rs 350 per annum
(v) Where there are twenty or more employees Rs.600 per annum
   
12.Owner or lessee of petrol/diesel filling stations and service station and agent and distributor including retail dealer of liquefied petroleum gas. Rs.2500 per annum.
   
13. (a) Owner or occupier of distilleries, breweries and bottling plants Rs.2500 per annum
(b)Licensed foreign liquor vendor Rs 2500 per annum
(c) Owner or occupier or lessees of residential hotel of 3 star category and above Rs.2500 per annum
(d) Licensed country liquor vendor and owners or occupiers or Lessees of residential hotel below 3 star category. Rs 500 per annum
(e)Licensed opium, pachwai, toddy or bhang vendor Rs 250 per annum
(f) Owners, lessees or licensees as the case may be, of:-
             (i) nursing homes and pathological laboratories
             (ii)cinema house and theatres
             (iii)Video parlors, video halls and video rental libraries
Rs.2500 per annum
Rs500 per annum
Rs 500 Per annum
(g)Owner, licensees or lessees as the case may be of premises let out the social function Rs 2,500 per annum
(h)Owner or occupiers of cold storage Rs 900 per annum
   
14.Owners or lessees of:-  
(i) Beauty parlors( non air conditioned)
(ii) Beauty parlor (air conditioned)
(iii)Health resort slimming centre
(iv)air conditioned hair dressing saloons
(v)air conditioned restaurants		 Rs 900 per annum
Rs 2500 per annum
Rs 2500 per annum
Rs 2500 per annum
Rs 2500 per annum
   

15.Holder of permits granted and issued under the motor vehicle act,1988 (59 of 1988)for transport vehicle, which are adopted to be Used for hire or reward.

Where any such person hold permit or permits for any taxis including auto rickshaws, three wheeler  goods vehicles, truck or buses:-
(i)In respect of each taxi including auto rickshaw or three-wheeler goods vehicle, Rs 50 per annum
(ii)In respect of each truck or busProvide that the total amount payable by the same holder shall not exceed Rs 900 per annum Rs 100 per annum
   
16. Licensed money –lenders under the Bengal Money Lenders Act, 1940 (Ben. Act X of 1940) Rs 2500 per annum
17.(a)Individual or institutions conducting chit funds or lotteries
     (b)Authorized stockiest of lottery tickets		 Rs 2500 per annum
Rs 2500 per annum
   
18.Co-operative societies registered or deemed to be registered under The West Bengal Co-operative society act, 1983 (West. Ben. Act XLV of 1983 ) and engage in any profession, trade or calling:-
  1. State level societies,
  2. District level societies
 Rs.900 per annum
Rs.450 per annum
   
19.Banking company as defined in the banking regulation act,1949 (10 of 1949) Rs 2500 per annum
20.Company registered under the companies act,1956(1 of 1956) and engaged in any profession, trade or calling, Rs 2500 per annum
21. Partnership firms when engaged in any profession , trade or Calling. Such firm whose gross annual turnover is:-
  1. Rs.25 lakhs or less
  2. Above Rs.25 lakhs but less than Rs.1 crore
  3. Rs.1 crore and above
 Rs.600 per annum
Rs.1200 per annum
Rs.2500 per annum
   
EXPLANATION:-For the purpose 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 firm.
   
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 or calling. Rs.2500 per annum
   
EXPLANATION:-
For the purpose of this entry, “training institute “engaged in any cultural, social or welfare activity shall be excluded.
   
22A.Owner ,licensees or lessees as the case may be, of:-  
a) Internet café Rs.1,500per annum
b) Security agency in relation tom the security of any property or person, by providing security personnel or otherwise and includes the provision of service of investigation, detection or verification of any fact or activity. Rs.2500 per annum
c) Weighbridge Rs.1500 per annum.
23. Persons,other than those mentioned in any proceeding entries whoare engaged in any profession ,trade, calling or employment, and inrespect of whom a notification is issued under section 3 of this act. Rate of tax not exceeding Rs.2500 per annum, shall be as may be fixed by notification.
Notwithstanding anything contain in this 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.
 

Notes:-
1.Sub items [(iii) of 13] and the entries relating thereto of item (f) against serial no.13 subs.by .s.6(8)(c) of the West Bengal Finance Act,2000 (West Ben. Act III of 2000) with effect from 1.4.2000 which are earlier are under:-

Video parlor and video rental libraries   Rs.2500 per annum.

2.Serial no.22A and the entries relating thereto in cols.(2) and (3)ins.by s.6(3)(b) of the West Bengal Finance Act,2008 (West.Ben.Act I of 2008)(W.E.F 1.4.2008)