| Serial
No. |
Class of
Persons |
Rate of
tax |
Schedule No. & Sub
No. |
| 1 |
Salary and wage
earners. Such persons whose monthly salaries or wages
are- |
| (i) |
Rs. 3,000 or
less |
Nil |
1(i) |
| (ii) |
Rs. 3,001 or more, but less than Rs.5,001 |
Rs. 30 per month |
1(ii) |
| (iii) |
Rs. 5,001 or more, but less than Rs.6,001 |
Rs. 40 per month |
1(iii) |
| (iv) |
Rs. 6,001 or more, but less than Rs.7,001 |
Rs. 45 per month |
1(iv) |
| (v) |
Rs. 7,001 or more, but less than Rs.8,001 |
Rs. 50 per month |
1(v) |
| (vi) |
Rs. 8,001 or more, but less than Rs.9,001 |
Rs. 90 per month |
1(vi) |
| (vii) |
Rs. 9,001 or more, but less than Rs.15,001 |
Rs. 110 per month |
1(vii) |
| (viii) |
Rs. 15,001 or more, but less than Rs.25,001 |
Rs. 130 per month |
1(viii) |
| (ix) |
Rs. 25,001 or more, but less than Rs.40,001 |
Rs 150 per month |
1(ix) |
| (x) |
Rs. 40,001 and
above |
Rs. 200 per
month |
1(x) |
|
| 2 |
(a) |
Legal practitioners including Solicitors and
notaries public; |
| (b) |
Medical practitioners including medical
consultants and dentists; |
| (bb) |
Directors (other than those nominated by
Government) of companies registered under the Companies Act, 1956 (1 of
1956) |
| (c) |
Technical and professional consultants including architects, engineers, Chartered accountants, actuaries,
management consultants and tax consultants. |
| Where the annual gross income of the persons
mentioned above is- |
| (i) |
Rs. 18,000 or less |
Nil |
2(a)/(b)/(bb)/(c)(I) |
| (ii) |
Rs. 18,001 or more, but less than Rs.
24,001 |
Rs. 216 per annum |
2(a)/(b)/(bb)/(c)(ii) |
| (iii) |
Rs. 24,001 or more, but less than Rs.
36,001 |
Rs. 300 per annum |
2(a)/(b)/(bb)/(c)(iii) |
| (iv) |
Rs. 36,001 or more, but less than Rs.
60,001 |
Rs. 360 per annum |
2(a)/(b)/(bb)/(c)(iv) |
| (v) |
Rs. 60,001 or more, but less than Rs.
72,001 |
Rs. 480 per annum |
2(a)/(b)/(bb)/(c)(v) |
| (vi) |
Rs. 72,001 or more, but less than Rs.
84,001 |
Rs. 540 per annum |
2(a)/(b)/(bb)/(c)(vi) |
| (vii) |
Rs. 84,001 or more, but less than Rs.
96,001 |
Rs. 600 per annum |
2(a)/(b)/(bb)/(c)(vii) |
| (viii) |
Rs. 96,001 or more, but less than Rs.
1,08,001 |
Rs.1080 per annum |
2(a)/(b)/(bb)/(c)(viii) |
| (ix) |
Rs 1,08,001 or more, but less than Rs.
1,80,001 |
Rs1320 per annum |
2(a)/(b)/(bb)/(c)(ix) |
| (x) |
Rs.
180001 or more, but less than Rs. 300001 |
Rs.1560 per annum |
2(a)/(b)/(bb)/(c)(x) |
| (xi) |
Rs. 300001 or more, but less than
Rs. 480001 |
Rs. 1800 per
annum |
2(a)/(b)/(bb)/(c)(xi) |
| (xii) |
Rs. 480001 and above |
Rs.
2400 per annum |
2(a)/(b)/(bb)/(c)(xi) |
| 3. |
Postal agents under the
National Small 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). Where the annual gross income of the persons mentioned above
is- |
| (i) |
Rs. 18,000 or less |
Nil |
3 (i) |
| (ii) |
Rs. 18,001 or more, but less than Rs.
24,001 |
Rs. 216 per annum |
3 (ii) |
| (iii) |
Rs. 24,001 or more, but less than Rs.
36,001 |
Rs. 300 per annum |
3 (iii) |
| (iv) |
Rs. 36,001 or more, but less than Rs.
60,001 |
Rs. 360 per annum |
3 (iv) |
| (v) |
Rs. 60,001 or more, but less than Rs.
72,001 |
Rs. 480 per annum |
3 (v) |
| (vi) |
Rs. 72,001 or more, but less than Rs.
84,001 |
Rs. 540 per annum |
3 (vi) |
| (vii) |
Rs. 84,001 or more, but less than Rs.
96,001 |
Rs. 600 per annum |
3 (vii) |
| (viii) |
Rs. 96,001 or more, but less than Rs.
1,08,001 |
Rs.1080 per annum |
3 (viii) |
| (ix) |
Rs. 1,08,001 or more, but less than Rs.
1,80,001 |
Rs.1320 per annum |
3 (ix) |
| (x) |
Rs. 1,80,001or more but not less than
Rs.3,00,001 |
Rs.1560 per annum |
3 (x) |
| (xi) |
Rs. 3,00,001 or more,
but less than Rs. 4,80,001 |
Rs.1800 per
annum |
3(xi) |
| (xii) |
Rs. 4,80,001 and above |
Rs. 2400 per
annum |
3(xii) |
Explanation- For the purposes of the entries against Serial Nos.2 and 3, "annual
gross income", In relation to remuneration, commission or any other
charge, by whatever name called, relating to his profession or calling in
West Bengal, receivable by him during the immediately preceding
year. |
| 4. |
(a) |
Members of
Associations recognised under the Forward Contracts (Regulation)
Act, 1952 (74 of 1952) |
Rs. 900 per annum |
4(a) |
| (b)(i) |
Members of Stock
Exchanges recognised under the Securities Contracts (Regulation) Act,
1956 (42 of 1956) |
Rs. 900 per annum |
4(b)(i) |
| (b)(ii) |
Remisiers recognised by a Stock
Exchange |
Rs. 400 per annum |
4(b)(ii) |
| 5. |
(a) |
Estate agents or
promoters or brokers or commission agents or del credere agents or
mercantile agents |
Rs2,500 per
annum |
5(a) |
| (b) |
Contractors of
all descriptions engaged in any work :
Such contractors whose
gross business in a year is: |
| (i) |
less than Rs. 1,00,000 |
Nill |
5(b)(i) |
| (ii) |
Rs. 1,00,000 or more, but less than
Rs.5,00,000 |
Rs .300 per annum |
5(b)(ii) |
| (iii) |
Rs. 5,00,000 or more, but less than
Rs.10,00,000 |
Rs. 750 per annum |
5(b)(iii) |
| (iv) |
Rs. 10,00,000 or more |
Rs. 900 per annum |
5(b)(iv) |
Explanation- For the
purposes of this entry, " gross business" shall mean the aggregate of the
amounts of the valuable consideration or part thereof receivable during
the immediately preceding year in respect of a contract or contracts
executed wholly or partly during such year. |
| 6. |
Stevedores,
clearing agents, customs agents, licensed shipping brokers or licensed
boat suppliers |
Rs. 2,500 per
annum |
6 |
| 7. |
(a) |
Owners of Subscribers
Trunk Dialling (STD) or International Subscriber Dialling (ISD) booths- |
| (i) |
situated within the
area Situated within the area of the Calcutta Metropolitan Planning Area
as described in the First Schedule to the West Bengal Town and Company
(Planning and Development) Act, 1979 |
Rs.300 per annum |
7(a)(i) |
| (ii) |
situated in other
areas |
Rs. 200 per annum |
7(a)(ii) |
| (b) |
Persons engaged in courier services |
Rs. 500 per annum |
7(b) |
| (c) |
signal provider,
cable operator, and cable hirer, in cable television network, and
their agents |
Rs. 500 per annum |
7(c) |
| 8. |
(a) |
Bookmakers and
trainers licensed by the Royal Calcutta Turf Club or any other Turf
Club in the State. |
Rs2,500 per annum |
8(a) |
| (b) |
Jockeys licensed by any Turf Club in the State |
Rs.150 per annum |
8(b) |
| 9. |
(a) |
Dealers liable to
pay tax under the West Bengal Sales Tax Act,1994 (West Bengal Act XLIX
of 1994) or the Central Sales Tax Act, 1956 (74 of 1956) or the West Bengal Value Added Tax Act,2003 (West Ben. Act XXVII of 2003)
:- |
| (i) |
such dealers other
than those mentioned in sub-item (ii) whose annual gross turnover of sale
is : |
| (A) |
less than Rs.2,00,000 |
Rs.150 per annum |
9(a) (i) (A) |
| (B) |
Rs.2,00,000 or more, but not exceeding Rs.7.5
lakh |
Rs.300 per annum |
9(a) (i) (B) |
| (C) |
above Rs.7.5 lakh but not exceeding Rs.25
lakh |
Rs.600 per annum |
9(a) (i) (C) |
| (D) |
above Rs.25 lakhs but not exceeding Rs.50
lakhs |
Rs.1200 per annum |
9(a) (i) (D) |
| (E) |
above Rs. 50 lakhs but not exceeding Rs.2
crore |
Rs.2000 per
annum |
9(a) (i) (E) |
| (F) |
above 2
crore |
Rs.2500 per
annum |
9(a) (i)
(F) |
Explanation. – For the
purposes of this entry, "annual gross turnover of sales" shall mean the
turnover of sales as defined in the West Bengal Sales Tax Act, 1994 (West
Ben. ActXLIX of 1994) or the
West Bengal Value Added Tax Act,2003 (West Ben. Act XXVII of
2003) during the immediately
preceding year. |
| (ii) |
any dealer as occupier of a jute mill, or shipper
of jute, as defined in the West Bengal Sales Tax Act, 1994 (West Ben.
ActXLIX of 1994) or the West Bengal Value Added Tax Act,2003 (West Ben.
Act XXVII of 2003) |
Rs.2,500per annum |
9(a) (ii) |
| (b) |
Occupiers, owners, lessees or licensees, as the case
may be, of rice mills |
Rs.2,500per annum |
9 (b) |
| 10. |
Occupiers of
factories as defined in the Factories Act, 1948 (63 of 1948), who are
not dealer covered by entry 9.
Such occupiers of
factories- |
| (i) |
Where not more than fifteen workers are
working |
Rs. 600 per annum. |
10 (i) |
| (ii) |
Where more than fifteen workers are working |
Rs.1500 per annum |
10 (ii) |
Explanation. – For the
purposes of this entry and entry 11, the average number of workers or
employers who were working or employed during the last preceding year
shall be taken into consideration. This average number shall be arrived at
by adding the average number of workers or employees who attended in each
working month in the year and dividing the total by the number of such
months. |
| 11 |
Employers or
shop-keepers as defined in the West Bengal Shops and Establishments
Act, 1963 (West Ben. Act XIII of 1963), whether or not their
establishments or shops are situated within an area to which the aforesaid
Act applies, and who are not covered by entry 9.
Such employers or
shop-keepers- |
| (i) |
Where there are no employees |
Rs. 50 per annum. |
11 (i) |
| (ii) |
Where there are less than five employees |
Rs. 100 per annum |
11 (ii) |
| (iii) |
where there are five or more employees but less than
eleven employees |
Rs. 250 per annum |
11 (iii) |
| (iv) |
where there are eleven or more employees but less
than twenty employees |
Rs. 350 per annum |
11 (iv) |
| (v) |
where there are twenty or more employees |
Rs. 600 per annum |
11 (v) |
| 12 |
Owners or lessees of petrol/diesel filling stations and service Stations and agents and
distributors including retail dealers of liquefied petroleum
gas. |
Rs.2,500per
annum |
12 |
| 13 |
(a) |
Owners or occupiers of distilleries, breweries and
bottling plants |
Rs.2500 per annum |
13 (a) |
| (b) |
Licensed foreign liquor vendors |
Rs 2500 per annum |
13 (b) |
| (c) |
Owners or occupiers or lessees of residential
Hotels of 3-star category |
Rs2500 per annum. |
13 (c) |
| (d) |
Licensed country liquor vendors and owners or
occupiers or lessees of residental Hotels below 3-star
category |
Rs.500 per annum. |
13 (d) |
| (e) |
Licensed opium, pachwai, toddy or bhang
vendors |
Rs.250 per annum |
13 (e) |
| (f) |
Owners, lessees or licencees, as the case may be, of
– |
| (i) |
nursing homes and pathological
laboratories |
Rs.2500 per annum |
13 (f) (i) |
| (ii) |
cinema hoses and theatres |
Rs. 500 per annum |
13 (f) (ii) |
| (iii) |
video parlours, video halls and video rental
libraries |
Rs. 500 per annum |
13 (f)(iii) |
| (g) |
Owners, licencees or lessees, as the case may be of premises let out for social functions |
Rs.2500 per annum |
13 (g) |
| (h) |
Owners or occupiers of cold storages |
Rs. 900 per annum |
13 (h) |
| 14 |
Owners of lessees of
– |
| (a) |
beauty parlours (non
air-conditioned) |
Rs.900 per annum |
14 (a) |
| (b) |
beauty parlours (air –conditioned) |
Rs.2,500 perannum |
14 (b) |
| (c) |
health resorts or slimming centres |
Rs2,500 per annum |
14 (c) |
| (d) |
air-conditioned hair dressing
saloons |
Rs.2,500 perannum |
14 (d) |
| (e) |
air-conditioned restaurants |
Rs.2,500 perannum |
14 (e) |
| 15 |
Holders of permits
granted and issued under The Motor Vehicles Act,1988 (59 of 1988), for Transports vehicles, which are adapted to be used for hire or
reward. |
Where any such person
holds permit or permits for an taxi including auto-rickshaws,
three-wheeler goods vehicles, trucks or buses— |
| (i) |
in respect of each taxi including auto-rickshaw or
three-wheeler goods vehicle |
Rs. 50 per annum |
15 (i) |
| (ii) |
in respect of each truck or bus |
Rs. 100 per annum |
15 (ii) |
Provided that the
total amount payable by the same holder shall not exceed Rs. 900 per
annum. |
| 16 |
Licensed moneylenders under the Bengal Money lender Act, 1940 (Ben. Act X of
1940) |
Rs.2,500 per annum |
16 |
| 17 |
(a) |
Individuals or institutions conducting cheat funds
and lotteries |
Rs 2,500per annum |
17 (a) |
| (b) |
Authorised stockists of lottery
tickets |
Rs 2,500per annum |
17 (b) |
| 18 |
Co-operative
societies registered or deemed to be registered under the West Bengal
Co-operative Societies Act,1983 (West Ben .Act XLV of 1983) and engaged in
any profession, trade or calling- |
| (a) |
State level societies |
Rs. 900 per annum |
18 (a) |
| (b) |
District level societies |
Rs. 450 per annum |
18 (b) |
| 19 |
Banking
companies as defined in the Banking Regulation Act,1949(10 of 1949) |
Rs.2500 per annum |
19 |
| 20 |
Companies
registered under the Companies Act, 1956 (1 of 1956) and engaged in
any profession, trade or calling |
Rs.2500 per annum |
20 |
| 21 |
Partnership
firms when engaged in any profession, Trade or calling
Such firms whose gross
annual turnover is- |
| (i) |
Rs.25 lakhs or less |
Rs.600 per annum |
21(i) |
| (ii) |
above Rs.25 lakhs but less than Rs.1 crore |
Rs.1200 per annum |
21(ii) |
| (iii) |
Rs.1 crore or above |
Rs.2500 per annum |
21 (iii) |
Explanation- For the
purposes of this entry "annual turnover" shall include the aggregate of
the amounts or parts thereof receivable by way of remuneration, fee reward
or any consideration for services rendered and sales made during the
previous year by such firms. |
| 22 |
Owners,licencees or
lessees, as the case may be, of tutorial homes and training
institute of any description, when engaged in any profession, trade of
calling |
Rs.2500 per
annum |
22 |
Explanation- For the purposes of entry, training institutes" engaged in any
cultural, social or welfare activity shall be excluded |
| 22A. |
Owners, licencees or lessees, as the case may be, of
- |
|
|
|
(a) internet cafe |
Rs.1500 per annum |
22A(a) |
|
(b) security agency in relation to the security
of any property or person, by providing security personnel or otherwise
and includes the provision of services of investigation, detection or
verification of any fact or activity |
Rs.2500 per annum |
22A(b) |
|
(c) weighbridge |
Rs.1500 per annum |
22A(c) |
| 23 |
Persons, other than
those mentioned in any preceding entries, who are engaged in any
profession, trade, calling or employment, and in respect of whom a
notification is issued under section 3 of this Act. |
Rate of tax not
exceeding Rs.2,500 per annum shall be as may be fixed by
notification |
23 |
Notwithstanding
anything contained in 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 his case. |
