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Madhya Pradesh Profession Tax Act, 1995 - SCHEDULE
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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, dentists, radiologists, pathologists and persons engaged in other similar professions or callings of a paramedical nature,  
  (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. 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 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 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 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 Rs. 1,000
  (b) Where more than ten 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 ten workers are working Rs. 1,000
  (b) Where more than ten workers are working Rs. 2,500
8.

 

(1) Dealer registered under the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002); and /or  

Rs. 2,500

(2) Person registered under the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017) who is involved in supply of goods or composite supply wherein principal supply is supply of goods.
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) (ii) in respect of two or more Taxis, but less than five taxis, four wheeler light passenger or goods vehicle. Rs. 2,000
    (iii) (iii) in respect of five or more taxis, four wheeler light passenger or goods vehicle Rs. 2,500
  (c) (i) in respect of one heavy passenger or goods vehicle Rs. 1,000
    (ii) in respect of two or more heavy passenger or goods vehicle Rs. 2,500
9B.   (a) Person running coaching institutes, tutorial institutions or training institutes (other than those owned by Central/State Government and local bodies) Rs. 2,500
    (b) Property developers Rs. 2,500
    (c) Person running Nursing Home, Hospital, Pathological testing laboratories, X-ray clinics and Medical diagnostic centres (other than those run by the State or Central Government) Rs. 2,500
    (d) Person running travel and tour agency, advertising agency Rs. 2,500
    (e) Person providing courier service, placement service Rs. 2,500
    (f) Weigh bridge operators Rs. 2,500
    (g) Person employed in motion picture industry, including producer, director, actor (other than junior actor), singer, editor, recordist and cameraman. Rs. 2,500
9C.   (a) Interior decorator;  
    (b) Dry cleaner and person providing internet service, running internet cafe, information kiosks;  
    (c) Person running gym and fitness centre,-

For above all three categories

 
    (i) in a place having population of less than 25,000 Nil
    (ii) in a place having population of 25, 000 and above. 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.