Maharashtra State Tax on Professions, Trades, Callings and 

PART I

Rs.

1.

Salary and wage earners.  Such persons whose monthly salaries or wages,

(a)  do not exceed rupees 2,500

    Nil

(b) exceed rupees 2,500 but do not 

      exceed rupees 3,500

 60 per month

(c) exceed rupees 3,500 but do not 

      exceed rupees 5,000

120 per month

(d) exceed rupees 5,000 but do not

      exceed rupees 10,000

175 per month

(e)  exceed rupees 10,000

2500 per annum, to be paid in the following manner: -

a) rupees two hundred per month except for the month of February;

b) rupees three hundred  for the month of February 

2.

(a) Legal Practitioners including

      Solicitor 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 and 

     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

    building contractors covered by any

    other entry elsewhere in this Schedule);

    and

(g)Diamond dressers and diamond   

    polishers;

having not less than one year’s standing in the profession.

2500 per annum

3.

(a) Members of Association recognised 

     under the Forward Contracts 

    (Regulations) Act, 1952

2,500 per annum

(b) (i) Member of Stock Exchanges

           recognised under the Security 

          Contracts (Regulation) Act,  1956;

2500 per annum

     (ii) Remisiers recognised by the Stock

           Exchange;

2500 per annum

4.

(a) Building Contractors;

(b) Estate Agents, Brokers or  Plumbers,

2500 per annum

     having not less than one years standing

     in the profession.

2500 per annum

5.

Directors (other than those nominated by Government) of Companies registered under the Companies Act, 1956, and Banking Companies as defined in the Banking Regulation Act, 1949,

2500 per annum

Explanation : The term 'Directors' for the purpose 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) Bookmakers and Trainers licensed by

      the Royal Western India Turf Club

      Limited;

2500 per annum

(b) Jockeys licensed by the said Club

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, Play-back Singers,

     Cameramen, Recordist, Editors and

     Still-Photographers,

2500 per annum

(b) Junior Artists, Production Managers,

     Assistant Directors, Assistant

     Recordists, Assistant Editors and

     Dancers. 

1000 per annum

8.

Dealers registered under the Maharashtra Value Added Tax Act, 2002, or Dealers registered only under the Central Sales Tax Act, 1956, whose annual turnover of sales or purchases,-

   (i) is rupees 25 lakh or less

   (ii) exceeds rupees 25 lakh

2000 per annum

2500 per annum 

9.

Occupiers of Factories as defined in the Factories Act, 1948, who are not covered by entry 8 above

2500 per annum

10.

(1) (1)(A) Employers of establishments as

              defined in the Bombay Shops and

              Establishment 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,-

(a)  where no employee is employed

1000 per annum

(b) where not exceeding two   

      employees are employed

2000 per annum

(b)   where more than two employees

      are employed

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 establishment,-

(a) where no employee is employed 

  500 per annum

(a)   where not exceeding two

      employees are employed,

1000 per annum

(b) where more than two employees

     are employed

2500 per annum

(2) Persons owning / running STD / ISD

     booths or Cyber Cafes, other than those

     owned or run by Government or by

     physically handicapped persons;

1000 per annum

(3) Conductors of Video or Audio

      Parlours, Video or Audio Cassette   

      Libraries, Video Game Parlours;

2500 per annum

(4) Cable Operators, Film Distributors;

2500 per annum

(5) Persons owning / running marriage

      halls, conference halls, beauty

     parlours, health centres, pool  parlours;

2500 per annum

(6) Persons running / conducting

     coaching classes of all types

2500 per annum

11.

Owners or Lessees of Petrol / Diesel / Oil Pumps and Service Stations / Garages and Workshops of Automobiles

2500 per annum

12.

Licensed Foreign Liquor Vendors and employers of Residential Hotels and Theatres as defined in the Bombay Shops and Establishments Act, 1948.

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 goods vehicles, for

     each such vehicle

(b) any taxi, passenger car, for each

     such vehicle

750 per annum

1000 per annum

(c) (i) goods vehicles other than those

           covered by (a)

     (ii) trucks or buses

for each such vehicle :

Provided that the total tax payable by a holder under this entry shall not exceed rupees 2,500 per annum.

1500 per annum

1500 per annum

14.

Money lenders licensed under the Bombay Money-lender Act, 1946

2500 per annum

15.

Individuals or Institutions conducting Chit-Funds

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 profession, trade or calling --

(i)  State level Societies

2,500 per annum

(ii) Co-operative sugar factories

      and spinning Mills

2,500 per annum

(iii) District level Societies

(iv) Handloom weavers co-

      operative societies

750 per annum

500 per annum

(v) All other co-operative societies not

      covered by clauses (i), (ii),(iii) and (iv)

      above.

750 per annum

17.

Banking Companies, as defined in the Banking Regulation Act, 1949.

2500 per annum

18.

Companies registered under the Companies Act, 1956 and engaged in any profession, trade or calling.

2500 per annum

19.

Each Partner of a firm (whether registered or not under the Indian Partnership Act, 1932) engaged in any profession, trade, or calling.

2500 per annum

20.

Each Co-parcener (not being a minor) of a Hindu Undivided Family, which is engaged in any profession, trade or calling.

2500 per annum

21.

Persons other than those mentioned in any of the preceding entries who are engaged in any profession, trade, calling or employment and in respect of whom a notification is issued under the second proviso to sub-section (2) of section 3

2500 per annum