THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975 - SCHEDULE
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SCHEDULE I

(See section 3)

Schedule of rates of tax on professions, trades, callings and employments.

Serial No.	Class of Persons	Rate tax
(1)	(2)	(3)
1.	Salary and wage earners - (i) in case of men, whose monthly salaries or wages,-	Rs.
	(a) do not exceed rupees 7,500	Nil
	(b) exceed Rs. 7,500 but do not exceed Rs. 10,000	one hundred seventy-five per month.
	(c) exceeds rupees 10,000	two thousand five hundred per annum to be paid in following manner :- (a) two hundred per month except for the month of February ; (b) three hundred for the month of February;
	(ii) in case of women, whose monthly salaries or wages,-
	(a) do not exceed rupees twenty-five thousand ;	Nil.
	(b) exceed rupees twenty-five thousand ;	two thousand five hundred per annum to be paid in following manner :- (a) two hundred per month except for the month of February ; (b) three hundred for the month of February. ''.
1A.	Persons as notified under section 4B.	2,500 per annum.
2.	(a) Legal Practitioners including Solicitor and Notaries;
	(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, Insurance Agents and Surveyors and Loss Assessors registered or licensed under the Insurance Act, 1938, (4 of 1938) U.T.I. Agents under U.T.I. Scheme, N.S.S. agents under postal scheme;
	(e) Commission Agents, Dalals and Brokers (other than estate brokers covered by any other entry elsewhere in this Schedule);
	(f) All types of Contracts (other than building contractors covered by any other entry elsewhere in this Schedule); and
	(g) Diamond dressers and diamond polishers, having not less than one year's standing in the profession.	2,500 per annum.
3.	(a) Members of Association recognized under the Forward Contracts (Regulation Act,) 1952; (74 of 1952)	2,500 per annum.
	(b) (i) Member of Stock Exchanges recognized under the Security Contracts (Regulation) Act, 1956; (42 of 1956)	2,500 per annum.
	(ii) Remisiers recognized by the Stock Exchange;	2,500 per annum.
4.	(a) Building Contractors;	2,500 per annum.
	(b) Estate Agents, Brokers or Plumbers, having not less than one year's standing in the profession.	2,500 per annum.
5.	Directors (other than those nominated by Government) of Companies registered under the Companies Act, 1956, (1 of 1956) and Banking Companies as defined in the Banking Regulation Act, 1949 (10 of 1949)	2,500 per annum.
	Explanation- The term 'Directors' for the purpose of this entry will not include the persons who are Directors of the companies whose registered offices are situated outside the State of Maharashtra and who are not residing in the State of Maharashtra
6.	(a) Bookmakers and Trainers licensed by the Royal Western India Turf Club Limited;	2,500 per annum.
	(b) Jockeys licensed by the said Club.	2,500 per annum.
7.	Self-employed persons in the Motion Picture Industry, Theatre, Orchestra, Television, Modelling or Advertising Industries as follows:-
	(a) Writers, Lyricists, Directors, Actors and Actresses (excluding Junior Artists), Musicians, Playback Singers, Cameramen, Recordist, Editors and Still-Photographers;	2,500 per annum.
	(b) Junior Artists, Production Managers, Assistant Directors, Assistant Recordists, Assistant Editors and Dancers.	1,000 per annum.
8.	Dealers registered under the Maharashtra Value Added Tax Act, 2002, (Mah. IX of 2005) or Dealers registered only under the Central Sales Tax Act, 1956, (74 of 1956) whose annual turnover of sales or purchases,-
	(i) is rupees 25 lakh or less	2,000 per annum.
	(ii) exceeds rupees 25 lakh	2,500 per annum.
9.	Occupiers of Factories as defined in the Factories Act, 1948, (63 of 1948) who are not covered by entry 8 above.	2,500 per annum.
10.	(1)(A) Employers of establishments as defined in the Bombay Shops and Establishments Act, 1948, where their establishments are situated within an area to which the aforesaid Act applies, and who are not covered by entry 8-
	Such employers of establishments,-
	(a) where no employee is employed	1,000 per annum.
	(b) where not exceeding two employees are employed	2,000 per annum.
	(c ) where more than two employees are employed	2,500 per annum.
	(B) Employers of establishments as defined in the Bombay Shops and Establishments Act, 1948, (Bom. LXXIX of 1948) where their establishments are not situated within an area to which the aforesaid Act applies, and who are not covered by entry 8.
	Such employers of establishment,-
	(a) where no employee is employed	500 per annum.
	(b) where not exceeding two employees are employed	1,000 per annum.
	(c ) where more than two employees are employed	2,500 per annum.
	(2) Persons owning/running STD/ISD booths or Cyber Cafes, other than those owned or run by Government or by physically handicapped persons;	1,000 per annum.
	(3) Conductors of Video or Audio Parlours, Video or Audio Cassette Libraries, Video Game Parlours;	2,500 per annum.
	(4) Cable Operators, Film Distributors	2,500 per annum.
	(5) Persons owning/ running marriage halls, conference halls, beauty parlours, health centres, pool parlours;	2,500 per annum.
	(6) Persons running/conducting coaching classes of all types.	2,500 per annum.
11.	Owners or Lessees of Petrol/Diesel / Oil Pumps and Service Stations/Garages and Workshops of Automobiles.	2,500 per annum.
12.	Licensed Foreign Liquor Vendors and employers of Residential Hotels and Theatres as defined in the Bombay Shops and Establishments Act, 1948. (Bom. LXXIX of 1948).	2,500 per annum.
13	Holders of permits for Transport Vehicles granted under the Motor Vehicles Act, 1988, (59 of 1988) which are used or adopted to be used for hire or reward, where any such person holds permit or permits for,-
	(a) three wheeler goods vehicles, for each such vehicle;	750 per annum.
	(b) any taxi, passenger car, for each such vehicle;	1,000 per annum.
	(c ) (i) goods vehicles other than those covered by (a);	1,500 per annum.
	(ii) trucks or buses for each such vehicle:	1,500 per annum.
	Provided that the total tax payable by a holder under this entry shall not exceed rupees 2,500 per annum.
14	Money-lenders licensed under the Bombay Money-lenders Act, 1946 (Bom. XXXI of 1947)	2,500 per annum.
15.	Individuals or Institutions conducting Chit Funds.	2,500 per annum.
16.	Co-operative Societies registered or deemed to be registered under the Maharashtra Co-operative Societies Act, 1960 (Mah.XXIV of 1961) and engaged in any profession, trade or calling,-
	(i) State level Societies	2,500 per annum.
	(ii) Co-operative sugar factories and Spinning Mills;	2,500 per annum.
	(iii) District Level Societies	750 per annum.
	(iv) Handloom Weavers Co-operative Societies;	500 per annum.
	(v) All other Co-operative Societies not covered by clauses (i), (ii), (iii) and (iv) above.	750 per annum.
17.	Banking Companies, as definded in the Banking Regulation Act, 1949. (10 of 1949)	2,500 per annum.
18.	Companies registered under the Companies Act, 1956 (1 of 1956) and engaged in any profession, trade or calling.	2,500 per annum.
18A.	Limited liability partnership, registered under the Limited Liability Partnership Act, 2008 (6 of 2009.).	2,500 per annum.
19.	(a) Each partner of a firm (whether registered or not under the Indian Partnership Act, 1932), (9 of 1932.)	2,500 per annum.
19.	(b) Each partner of a limited liability per partnership, registered under Limited Liability Partnership Act, 2008, (6 of 2009.). engaged in any profession, trade or calling.	2,500 per annum.
20.	Each Co-parcener (not being a minor) of a Hindu Undivided Family, which is engaged in any profession, trade or calling.	2,500 per annum.
20A.	Service provider, registered under the Finance Act, 1994.	2,500 per annum.
21.	Persons other than those mentioned in any of the preceding entries who are engaged in any profession, trade, calling or employment and in respect of whom a notification is issued under the second proviso to sub-section (2) of section 3.	2,500 per annum.

Note 1.- Notwithstanding anything contained in this Schedule, where a person is covered by more than one entry of this Schedule, the highest rate of tax specified under any of those entries shall be applicable in his case. This provision shall not be applicable to entry 16(iv) of the Schedule.

Note 2.- For the purposes of Entry 8 of the Schedule, the Profession Tax shall be calculated on the basis of the "turnover of sales or purchases" of the previous year. If there is no previous year for such dealer, the rate of Profession Tax shall be Rs.2,000. The expressions "turnover of sales" or "turnover of purchases" shall have the same meaning as assigned to them, respectively, under the Maharashtra Value Added Tax Act, 2002". (Mah.IX of 2005).