Madhya Pradesh Profession Tax Act, 1995 - SCHEDULE - HISTORY
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Body

SCHEDULE

(See Section 3)

Schedule of Rates of Tax on Professions, Trades, Callings and Employments

S. No.	Class of persons		Rate of tax per annum
1	2		3
1	Persons in employment whose annual salary or wage -
	(a)	does not exceed rupees 1, 80,000	Nil
	(b)	exceeds rupees 1,80,000	Rupees 2500 (Rupees 208 per month for eleven months and rupees 212 for twelth month).

Explanation - For the purpose of this entry where a person ceases to be in employment before the end of any year liability to pay the tax for that period shall be proportionately reduced.

2. Persons who opt under sub-section (3) of Section 3 and whose annual income:

(a)	does not exceed Rs. 50,000	Nil
(b)	exceeds Rs. 50,000 but does not exceed Rs. 60,000	Rs. 1,000
(c)	exceeds Rs. 60,000 but does not exceed Rs. 1,20,000	Rs. 1,500
(d)	exceeds Rs. 1,20,000	Rs. 2,500

3. Where the standing in profession or calling of :

	(a)	Legal practitioners including solicitors and notary public,
	(b)	Medical practitioners including medical consultants and dentists,
	(c)	Technical and Professional consultants including Architects, Engineers, R.C.C. Consultants, Tax Consultants, Chartered Accountants, Actuaries and Management Consultants,
	(d)	Chief Agents, Principal Agents, Special Agents, Insurance Agents, Surveyors or Loss Assessors licensed under the Insurance Act, 1938 (4 of 1938),
	(e)	All Contractors,
	(f)	Commission Agents, Dalals and Brokers other than Estate workers,

(i)	is less than five years			Nil
(ii)	is five years or more but less than ten years			Rs. 1,000
(iii)	is ten years or more but less than fifteen years			Rs. 2,000
(iv)	is fifteen years or more			Rs. 2,500
4. (1)	Members of Associations recognised under the Forward Contracts (Regulation) Act, 1952 (74 of 1952).			Rs. 2,500
(2)	Members of Stock Exchanges recognised under the Securities Contracts (Regulation) Act, 1956 (42 of 1956).			Rs. 2,500
(3)	Estate agents and brokers :
	(a)	in a place having a population of less than 25,000		Nil
	(b)	in a place having a population of 25,000 and above but less than 1,00,000.		Rs. 1,000
	(c)	in a place having a population of 1,00,000 and above but less than 3,00,000.		Rs. 2,000
	(d)	in a place having a population of 3,00,000 and above.		Rs. 2,500
(4)	Whole time Directors (other than those nominated by Government) of companies registered under the Companies Act, 1956 (1 of 1956).			Rs. 2,500
(5)	Remisiers recognised by stock exchange			Rs. 2,500
(6)	All liquor licencees			Rs. 2,500
(7)	Employers of theaters as defined in the Madhya Pradesh Shops and Establishments Act, 1958 (25 of 1958).			Rs. 2,500
(8)	Dealers liable to pay tax under the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) whose annual gross turnover,-
	(a)	does not exceed rupees 10,00,000		Nil
	(b)	exceeds rupees 10,00,000 but less than 50,00,000		Rupees 2000
	(c)	is rupees 50,00,000 and above		Rupees 2500
(9)	Employers of residential hotels as defined in the Madhya Pradesh Shops and Establishments Act, 1958 (25 of 1958)
	(a)	having less than ten beds		Nil
	(b)	having ten beds or more but less than twenty five beds		Rs. 1,000
	(c)	having twenty five beds or more but not more than fifty beds		Rs. 2,000
	(d)	more than fifty beds		Rs. 2,500
(10)	Companies registered under the Companies Act, 1956 (1 of 1956) and engaged in any profession, trade or calling.			Rs. 2,500
(11)	Individuals or institutions conducting chit funds			Rs. 2,500
(12)	Banking Companies as defined in the Banking Regulation Act, 1949 (10 of 1949).			Rs. 2,500
(13)	Co-operative Societies registered or deemed to be registered under the Madhya Pradesh Co-operative Societies Act, 1960 (17 of 1961) -
	(a)	Societies functioning at lower than district level engaged in any profession, trade or calling and societies operated by women		Nil
	(b)	District level societies engaged in any profession, trade or calling (other than societies operated by women)		Rs. 1,000
	(c)	State level societies engaged in any profession, trade or calling (other than societies operated by women)		Rs. 2,000
	(d)	Co-operative sugar factories and co-operative sugar mills.		Rs. 2,500
(14)	Owners of video parlours or video libraries or both and where any video parlour or video library or both are leased, the lessee thereof, or owners of beauty parlours, cable operators, film distributors, or persons owing/running marriage halls :
	(a)	in a place having population of less than 25,000		Nil
	(b)	in a place having a population of 25,000 and above but less than 1,00,000		Rs. 1,000
	(c)	in a place having a population of 1,00,000 and above but less than 3,00,000		Rs. 2,000
	(d)	in a place having a population of 3,00,000 and above.		Rs. 2,500
(15)	Money lenders registered under the Madhya Pradesh Money Lenders Act, 1934 (13 of 1934) :
	(a)	in a place having a population of less than 25,000		Nil
	(b)	in a place having a population of 25,000 and above but less than 1,00,000		Rs. 1,000
	(c)	in a place having a population of 1,00,000 and above but less than 3,00,000		Rs. 2,000
	(d)	in a place having a population of 3,00,000 and above.		Rs. 2,500
5.	Employers of establishments as defined in the Madhya Pradesh Shops and Establishments Act, 1958 (25 of 1958) excluding those specified elsewhere in the Schedule :
	(a)	Where there are not more than ten employees		Nil
	(b)	Where more than ten but not more than fifteen employees are employed		Rs. 1,000
	(c)	Where more than fifteen but not more than twenty employees are employed		Rs. 2,000
	(d)	Where more than twenty employees are employed.		Rs. 2,500
6.	Firms whether registered or not under the Indian Partnership Act, 1932 (9 of 1932), excluding firms covered in any other entry of this Schedule, engaged in any profession, trade or calling,-
	(a)	in a place having a population of less than 25,000		Nil
	(b)	in a place having a population of 25,000 and above but less than 1,00,000		Rs. 1,000
	(c)	in a place having a population of 1,00,000 and above but less than 3,00,000		Rs. 2,000
	(d)	in a place having a population of 3,00,000 and above.		Rs. 2,500
7.	Occupiers of factories as defined in the Factories Act, 1948 (63 of 1948) but excluding those covered by entry 8 :
	(a)	Where not more than fifteen workers are working		Rs. 1,000
	(b)	Where more than fifteen workers are working		Rs. 2,500
8.	Dealers liable to pay tax under Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) whose annual gross turnover is :
	(a)	Less than Rs. 5,00,000		Nil
	(b)	Rs. 5,00,000 and above but less than Rs. 10,00,000		Rs. 1,000
	(c)	Rs. 10,00,000 and above but less than Rs. 50,00,000		Rs. 2,000
	(d)	Rs. 50,00,000 or more		Rs. 2,500
9.	Holders of permits for transport vehicles granted under the Motor Vehicles Act, 1988 (59 of 1988) which are used or adapted to be used for hire or reward :
	(a)	(i)	in respect of one, three wheeler passenger or goods vehicle	Nil
		(ii)	in respect of two to three, three wheeler passenger or goods vehicle	Rs. 1,000
		(iii)	in respect of four or more, three wheeler passenger or goods vehicle	Rs. 2,000
	(b)	(i)	in respect of one Taxi, four wheeler light passenger or goods vehicle	Nil
		(ii)	in respect of two Taxis, four wheeler light passenger or goods vehicle	Rs. 1,000
		(iii)	in respect of three Taxis, four wheeler light passenger or goods vehicle	Rs. 2,000
		(iv)	in respect of four or more Taxis, four wheeler light passenger or goods vehicle	Rs. 2,500
	(c)	(i)	in respect of one heavy passenger or goods vehicle	Nil
		(ii)	in respect of two heavy passenger or goods vehicle	Rs. 2,000
		(iii)	in respect of two or more heavy passenger or goods vehicle.	Rs. 2,500
10.	Such persons other than those mentioned in any of the preceding entries, who are engaged in any profession, trade, calling or employment at such rate as the State Government may, by notification, specify.

Explanation - For the purposes of this Schedule population means the population as ascertained at the last preceding census of which the relevant figures have been published.