THE ORISSA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 2000 - SCHEDULE
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SCHEDULE

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

(See section 4)

Sl. No.	Class of assessees	Rate of tax
1	Salary and Wage earners. Such persons including Ministers, Members of Legislative Assembly and Members of Parliament from the State of Orissa whose annual salaries or wages -
	(i) do not exceed Rs.1,60,000/-	Nil
	(ii) exceed Rs.1,60,000/- but do not exceed Rs.3,00,000/-	Rs.125/- per month
	(iii) exceed Rs.3,00,000/-	Rs.200/- per month and Rs. 300/- in the 12th month.
2	Legal Practitioners including Solicitors and Notaries Public whose annual gross income in profession -
	(i) does not exceed Rs.1,60,000/-	Nil
	(ii) exceed Rs.1,60,000/- but does not exceed Rs.3,00,000/-	Rs.1500/- per annum
	(iii) exceed Rs.3,00,000/-	Rs.2500/- per annum
3	Medical Practitioners including Medical Consultants (other than practitioners of Ayurvedic, Homoeopathic and Unani Systems of Medicines) Dentists, Radiologists, Pathologists and persons engaged in other similar professions or callings or a paramedical nature (not covered under Serial No. 1 above) whose annual gross income in profession-
	(i) does not exceed Rs.1,60,000/-	Nil
	(ii) exceed Rs.1,60,000/- but does not exceed Rs.3,00,000/-	Rs.1500/- per annum
	(iii) exceed Rs.3,00,000/-	Rs.2500/- per annum
4	Dealers or taxable persons registered or liable to be registered under the Odisha Value Added Tax Act, 2004 and/or the Odisha Goods and services Tax Act, 2017. Explanation- For the purpose of the entry in this Serial Number, the expressions "Dealers" and "Persons" shall mean the "Dealers" and "Taxable Persons" as respectively defined in the Odisha Value Added Tax Act, 2004 and the Odisha Goods and Services Tax Act, 2017.; and	Rs.2500/- per annum
5	Postal agents under National 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), whose annual gross income -
	(i) does not exceed Rs.1,60,000/-	Nil
	(ii) exceed Rs.1,60,000/- but does not exceed Rs.3,00,000/-	Rs.1500/- per annum
	(iii) exceed Rs.3,00,000/-	Rs.2500/- per annum
6	a) Estate Agents, Promoters, Brokers or Commission Agents, Del Credere Agents or Mercantile Agents	Rs.2500/- per annum
	b) Omitted w.e.f. 12-09-2018
	Explanation .- For the purpose of the entry in this Serial Number, '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 contracts executed wholly or partly.
7	Stevedores, clearing agents, customs agents, licensed shipping brokers or boat suppliers	Rs.2500/- per annum
8	Owners or Lessees of -
	(a) Beauty parlours (Non-A/c)	Rs. 1000/- per annum
	(b) Beauty parlours (A/c)	Rs. 2500/- per annum
	( c) Health resorts or sliming centres	Rs. 2500/- per annum
	(d) Air conditioned hair dressing saloon	Rs. 2500/- per annum
	(e) Air conditioned restaurants	Rs. 2500/- per annum
9	Technical and Professional Consultants including RCC Consultants, Architects, Engineers, Actuaries, Management Consultant, Tax Consultants, Chartered Accountants and Cost Accountants whose annual gross income in profession -
	(i) does not exceed Rs.1,60,000/-	Nil
	(ii) exceed Rs.1,60,000/- but does not exceed Rs.3,00,000/-	Rs.1500/- per annum
	(iii) exceed Rs.3,00,000/-	Rs.2500/- per annum
10	Owners, Licensees or Lessees, as the case may be, of Tutorial Institutes and Training Institutes of any description including Computer Training Institute when engaged in any profession, trade or calling other than the purpose of cultural, social or welfare activities.	Rs. 2,500/- per annum
11	Owners, Licensees or Lessees, as the case may be, of-
	(i) Nursing Homes, Medical Clinics, Pathological Laboratories, Diagnostic, X-Ray and Scanning Centres	Rs. 2,500/- per annum
	(ii) Video Parlours, Video halls and Video Cassettes/Compact Disks rental libraries	Rs. 500/- per annum
12	Owners, Licensees or Lessees, as the case may be, of Premises/Mandaps/Halls let out for any social ceremonies including marriage ceremonies	Rs. 2,500/- per annum
13	Owners, Licensees or Lessees, as the case may be, of- Subscribers Trunk Dialing (STD) or International Subscribers Dialing (ISD) or Local Call Booths and Photocopier machines used for commercial purposes	Rs. 600/- per annum
14	Signal Provider and Cable Operator, Cable television network and their agents.	Rs. 1,500/- per annum
15	Persons engaged in providing Courier Services	Rs. 600/- per annum
16	Transport Contractors/ Agencies including Clearing and forwarding Agencies	Rs. 2,500/- per annum
17	Advertising Firms/ Agencies and Travel Agents.	Rs. 2,500/- per annum
18	Film Distributors except those engaged exclusively in the distribution of Oriya Film	Rs. 1,500/- per annum
19	Persons engaged in providing interior decoration services	Rs. 600/- per annum
20	Members, Brokers, Sub-brokers and authorised Assistants of stocks Exchanges recognized under the Securities Contract (Regulation) Act, 1956 (42 of 1956)	Rs. 1,200/- per annum
21	Other persons engaged in professions, trades, callings and employments not specified above and whose gross annual income
	(i)does not exceed Rs. 1,60,000/	Nil
	(ii) exceeds Rs. 1,60,000/ but does not exceed Rs. 3,00,000/	Rs. 1500/ per annum
	(iii) exceeds Rs. 3,00,000/	Rs. 2500/ per annum.

Explanation 1.- For the purpose of the entries in Serial Numbers 2, 3, 5 and 9, "annual gross income" in relation to a person means the aggregate of the amount of fee, remineration, commission or any other charge, by whatever name called, relating to his profession of callings in the State, receivable by him during the immediately preceding year.

Explanations 2.- Notwithstanding anything contained in this Schedule, where an assessee 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/ its case.