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

SCHEDULE I

(See section 3)

PART I

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

Serial No.	Class of Persons	Rate of Tax
1	2	3
1	Salary and Wage earners-- Such persons whose monthly salaries or wages:-
	(a) do not exceed rupees 2,000.	Nil
	(b) rupees 2,000 but do not exceed rupees 2,500	30 per month
	(c) rupees 2,500 but do not exceed rupees 3,500	60 per month
	(d) rupees 3,500 but do not exceed rupees 5,000	120 per month
	(e) rupees 5,000 but do not exceed rupees 10,000	175 per month
	(f) exceeds rupees 10,000	2500 per annum, to be paid in the following manner:-
		(a) rupees 200 per month except in the month of February;
		(b) rupees 300 for the month of February
2	(a) Legal Practitioners including Solicitors 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 or Loss Assessors registered or licensed under the Insurance Act, 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 contractors (other than the building contractors covered by any other entry elsewhere in this Schedule).
	(g) Diamond dressers and diamond polishers;
	Where the standing in the profession of any of the persons mentioned above-
	(a) is less than two years	Nil.
	(b) is two years or more and whose total income
	(i) is Rs. 1 lakh or less	1700 per annum
	(ii) exceeds Rs. 1 lakh but does not exceed Rs. 2 lakhs	2200 per annum
	(iii) exceeds Rs. 2 lakhs	2500 per annum

3	(a) Members of Associations recognised under the Forward Contracts (Regulation) Act, 1952.
	(b) (i) Members of stock exchanges recognised under the Security Contracts (Regulation) Act, 1956.
	(ii) Remisiers recognised by a Stock Exchange.
	Whose total income--
	(i) is Rs. 1 lakh or less	1700 per annum
	(ii) exceeds Rs. 1 lakh but does not exceed Rs. 2 lakhs	2200 per annum
	(iii) exceeds Rs. 2 lakhs.	2500 per annum

4	Estate Agents or Brokers, or Building Contractors or Plumbers, whose total income
	(i) is Rs. 1 lakh or less	1700 per annum
	(ii) exceeds Rs. 1 lakh but does not exceed Rs. 2 lakhs	2200 per annum
	(iii) exceeds Rs. 2 lakhs.	2500 per annum

5	Directors (other than those nominated by Government) of companies registered under the Companies Act, 1956 banking companies as defined in the Banking Regulation Act, 1949, whose total income
	(i) is Rs. 1 lakh or less	1700 per annum
	(ii) exceeds Rs. 1 lakh but does not exceed Rs. 2 lakhs	2200 per annum
	(iii) exceeds Rs. 2 lakhs.	2500 per annum
	Explanation.- The term "Directors" for the purposes 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) Book makers and trainers licensed by the Royal Western India Turf Club Limited.
	(b) Jockeys licensed by the said Club.
	Whose total income
	(i) is Rs. 1 lakh or less	1700 per annum
	(ii) exceeds Rs. 1 lakh but does not exceed Rs. 2 lakhs	2200 per annum
	(iii) exceeds Rs. 2 lakhs.	2500 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, Recordists, Editors and Still photographers whose total income
	(i) is Rs. 1 lakh or less	1700 per annum
	(ii) exceeds Rs. 1 lakh but does not exceed Rs. 2 lakhs	2200 per annum
	(iii) exceeds Rs. 2 lakhs	2500 per annum
	(b) Junior Artists, Production Managers, Assistant Directors, Assistant Recordists, Assistant Editors and Dancers.	500 per annum
8	Dealers registered under the Bombay Sales Tax Act, 1959, or dealers registered only under the Central Sales Tax Act, 1956 and whose total turnover of sales or purchase--
	(i) is Rs. 25 lakh or less	1700 per annum
	(ii) exceeds Rs. 25 lakh but does not exceed Rs. 1 Crores	2200 per annum
	(iii) exceeds Rs. 1 Crores	2500 per annum
9	Occupiers of factories as defined in the Factories Act, 1948 who are not dealers covered by Entry 8 above and whose total income--
	(i) is Rs. 1 lakh or less	1700 per annum
	(ii) exceeds Rs. 1 lakh but does not exceed Rs. 2 lakhs	2200 per annum
	(iii) exceeds Rs. 2 lakhs.	2500 per annum

10	(1) (A) Employers of Establishments as defined in the Bombay Shopes 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--	500 per annum
	(a) where no employee is employed, or employees not exceeding two are employed;
	(b) where more than two employees are employed; and where the total income of the employer or the establishment--
	(i) is Rs. 1 lakh or less.	1700 per annum
	(ii) exceeds Rs. 1 lakh but does not exceeds Rs. 2 lakh.	2200 per annum
	(iii) exceeds Rs. 2 lakhs	2500 per annum
	(B) Employers of establishments as defined in the Bombay Shops and Establishments Act, 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 establishments,--
	(a) where no employee is employed, or employees not exceeding two are employed;	500 per annum
	(b) where more than two employees are employed; and where the total income of the employer or the establishment--
	(i) is Rs. 1 lakh or less,	1700 per annum
	(ii) exceeds Rs. 1 lakh but does not exceed Rs. 2 lakh.	2200 per annum
	(iii) exceeds Rs. 2 lakhs	2500 per annum
	(2) Conductors of Video or Audio Parlours or Video or Audio cassette Libraries, Video Game Parlours;
	(3) Cable operators, Film Distributors
	(4) Persons owning/running STD/ISD Booths or Cyber Cafes, other than those owned or run by Government or by physically handicapped persons.
	(5) Person owning/running Marriage Halls, conference halls beauty parlours, health centres, pool parlours.
	(6) persons running/conducting coaching classes of all types;
	Whose total income
	(i) is Rs. 1 lakh or less,	1700 per annum
	(ii) exceeds Rs. 1 lakh but does not exceed Rs. 2 lakh.	2200 per annum
	(iii) exceeds Rs. 2 lakhs	2500 per annum

11	Owners or lessees or Petrol/Diesel/Oil pumps and service stations,/Garage and Workshops of automobiles and whose total income--
	(i) is Rs. 1 lakh or less,	1700 per annum
	(ii) exceed Rs. 1 lakh but does not exceed Rs. 2 lakh	2200 per annum
	(iii) exceeds Rs. 2 lakhs	2500 per annum

12	Licensed foreign liquor vendors and employers of residential Hotesl and Theatres as defined in the Bombay Shops and Establishments Act, 1948 and whose total income--
	(i) is Rs. 1 lakh or less,	1700 per annum
	(ii) exceed Rs. 1 lakh but does not exceed Rs. 2 lakh	2200 per annum
	(iii) exceeds Rs. 2 lakhs	2500 per annum

13	Holders of permits for Transport Vehicles granted under the Motor Vehicles Act, 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 vehicles for each such vehicle	500 per annum
	(b) any taxi, four wheeler, goods vehicles, trucks or buses for each such vehicle:	750 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, whose total income--
	(i) is Rs. 1 lakh or less.	1700 per annum
	(ii) exceeds Rs. 1 lakh but does not exceed Rs. 2 lakh	2200 per annum
	(iii) exceeds Rs. 2 lakhs	2500 per annum

15	Individuals or institutions conducting Chit Funds whose total income--
	(i) is Rs. 1 lakh or less.	1700 per annum
	(ii) exceeds Rs. 1 lakh but does not exceed Rs. 2 lakh	2200 per annum
	(iii) exceeds Rs. 2 lakhs	2500 per annum

16	Co-operative Societies registered or deemed to be registered under the Maharashtra Co-operative Societies Act, 1960 and engaged in any professions, trades or callings-
	(i) State level societies	2500 per annum
	(ii) Co-operative sugar factories and spinning mills	2500 per annum
	(iii) District level societies.	500 per annum
	(iv) All other co-operative societies not covered by clause (i), (ii) and (iii) above	500 per annum

17	Banking Companies as defined in the Banking Regulation Act, 1949 whose total income-
	(i) is Rs. 1 lakh or less,	1700 per annum
	(ii) exceeds Rs. 1 lakh but does not exceed Rs. 2 lakh	2200 per annum
	(iii) exceeds Rs. 2 lakhs	2500 per annum

18	Companies registered under the Companies Act, 1956 and engaged in any professions, trades or callings whose total income--
	(i) is Rs. 1 lakh or less,	1700 per annum
	(ii) exceeds Rs. 1 lakh but does not exceed Rs. 2 lakh.	2200 per annum
	(iii) exceeds Rs. 2 lakhs	2500 per annum

19	Each partner of a firm (whether registered or not under the Indian Partnership Act, 1932) engaged in any professions, trades or callings whose total income-
	(i) is Rs. 1 lakh or less,	1700 per annum
	(ii) exceeds Rs. 1 lakh but does not exceed Rs. 2 lakh.	2200 per annum
	(iii) exceeds Rs. 2 lakhs	2500 per annum

22	Each co -parcener (not being a minor) or Hindu undivided family which is engaged in any professions, trades or callings whose total income--
	(i) is Rs. 1 lakh or less,	1700 per annum
	(ii) exceeds Rs. 1 lakh but does not exceed Rs. 2 lakh.	2200 per annum
	(iii) exceeds Rs. 2 lakhs	2500 per annum

23	Persons, other than those mentioned in any of the preceding entries, who are engaged in any professions, trades, callings or employments and in respect of whom a notification is issued under the second provision to section 3(2), whose total income--
	(i) is Rs. 1 lakh or less,	1700 per annum
	(ii) exceeds Rs. 1 lakh but does not exceed Rs. 2 lakh.	2200 per annum
	(iii) exceeds Rs. 2 lakhs	2500 per annum

Part II

Notwithstanding anything contained 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 this case.

* Notes 1, 2 and 3 are applicable for the period 1-4-1999 onwards