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THE ORISSA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 2000 - SCHEDULE History
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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 monthly salaries or wages :-  
  (i) do not exceed Rs. 5,000/- Nil
  (ii) exceed Rs. 5000/- but do not exceed Rs. 6000/- Rs. 30/- per month
  (iii) exceed Rs. 6000/- but do not exceed Rs. 8000/- Rs. 50/- per month
  (iv) exceed Rs. 8000/- but do not exceed Rs. 10,000 Rs. 75/- per month
  (v) exceed Rs. 10,000 but do not exceed Rs. 15,000 Rs. 100/- per month
  (vi) exceed Rs. 15,000/- but do not exceed Rs. 20,000/- Rs. 150/- per month
  (vii) exceed Rs. 20,000/- Rs. 200/- per month
2 Legal practitioners including Solicitors and Notaries Public whose annual gross income in profession :-  
  (i) does not exceed Rs. 60,000/- Nil
  (ii) exceed Rs. 60,000/- but does not exceed Rs. 72,000/- Rs. 360/- per annum
  (iii) exceed Rs. 72,000/- but does not exceed Rs. 96,000/- Rs. 600/- per annum
  (iv) exceed Rs. 96,000/- but do not exceed Rs. 1,20,000/- Rs. 900/- per annum
  (v) exceed Rs. 1,20,000 but do not exceed Rs. 1,80,000/- Rs. 1200/- per annum
  (vi) exceed Rs. 1,80,000/- but do not exceed Rs. 2,40,000/- Rs. 1800/- per annum
  (vii) exceed Rs. 2,40,000/- Rs. 2400/- 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 of a paramedical nature (not covered under Serial No. 1 above) whose annual gross income in profession :  
  (i) does not exceed Rs. 60,000/- Nil
  (ii) exceed Rs. 60,000/- but does not exceed Rs. 72,000/- Rs. 360/- per annum
  (iii) exceed Rs. 72,000/- but does not exceed Rs. 96,000/- Rs. 600/- per annum
  (iv) exceed Rs. 96,000/- but do not exceed Rs. 1,20,000/- Rs. 900/- per annum
  (v) exceed Rs. 1,20,000 but do not exceed Rs. 1,80,000/- Rs. 1200/- per annum
  (vi) exceed Rs. 1,80,000/- but do not exceed Rs. 2,40,000/- Rs. 1800/- per annum
  (vii) exceed Rs. 2,40,000/- Rs. 2400/- per annum
4 Dealers whose gross turnover in the immediately preceding year -  
  (a) does not exceed Rs. 1,00,000/- Nil
  (b) exceeds Rs. 1,00,000/- but does not exceed Rs. 2,00,000/- Rs. 500/- per annum
  (c) exceeds Rs. 2,00,000/- but does not exceed Rs. 5,00,000/- Rs. 1000/- per annum
  (d) exceeds Rs. 5,00,000/- but does not exceed Rs. 15,00,000/- Rs. 1500/- per annum
  (e) exceeds Rs. 15,00,000 Rs. 2500/- per annum
  Explanation . - For the purpose of the entry in this Serial Number, the expressions "Dealers" and "Gross turn-over" shall mean the "Dealer" and "Gross turnover" as respectively defined in the Orissa Sales Tax Act, 1947.  
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. 15000/- Nil
  (ii) exceeds Rs. 15,000/- but does not exceed Rs. 18,000/- Rs. 200/- per annum
  (iii) exceeds Rs. 18,000/- but does not exceed Rs. 24,000/- Rs. 250/- per annum
  (iv) exceeds Rs. 24,000/- but does not exceed Rs. 36,000/- Rs. 350 per annum
  (v) exceeds Rs. 36,000/- but does not exceed Rs. 60,000/- Rs. 400/- per annum
  (vi) exceeds Rs. 60,000/- but does not exceed Rs. 96,000/- Rs. 450/- per annum
  (vii) exceeds Rs. 96,000/- Rs. 500/- per annum
6 (a) Estate Agents, promoters, brokers or commission agents, delcredere agents or mercantile agents. Rs. 1000/- per anuum
  (b) Contractor, of any description engaged in any work, whose gross business in the immediately preceding year-  
  (i) does not exceed Rs. 1,00,000 Nil
  (ii) exceeds Rs. 1,00,000 but does not exceed Rs. 5,00,000/- Rs. 1000/- per annum
  (iii) exceeds Rs. 5,00,000/- but does not exceed Rs. 10,00,000/- Rs. 1500/- per annum
  (iv) exceeds Rs. 10,00,000/- Rs. 2500/- per annum
  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, Managements Consultants, Tax Consultants, Chartered Accountants and Cost Accountants whose annual gross income in profession :  
  (i) does not exceed Rs. 60,000/- Nil
  (ii) exceed Rs. 60,000/- but does not exceed Rs. 72,000/- Rs. 360/- per annum
  (iii) exceed Rs. 72,000/- but does not exceed Rs. 96,000/- Rs. 600/- per annum
  (iv) exceed Rs. 96,000/- but do not exceed Rs. 1,20,000/- Rs. 900/- per annum
  (v) exceed Rs. 1,20,000 but do not exceed Rs. 1,80,000/- Rs. 1200/- per annum
  (vi) exceed Rs. 1,80,000/- but do not exceed Rs. 2,40,000/- Rs. 1800/- per annum
  (vii) exceed Rs. 2,40,000/- Rs. 2400/- 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

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.