Amendment status not verified — confirm the current text below against the official source.
Power to exempt - where the State Government is of the opuuon that it rs necessary or expedient so to do, either in public interest or having regard to the peculiar circumstances of any case, it may by notification and subject to sucb conditions, if any, as it may specify in the notification, exempt any class of persons or any employer or class of employers from the operation of all or any of the provisions of this Act for such period as may be specified in the notification. (f) The specified authority under the repealed Acts or any other authority lo whom power in this behalfhas been delegated by the said specified authority under the repealed Acts may on its or his own motion, review or revise any order passed before Lhe appointed day in accordance with the provision of the repealed Acts; (g) Any tax assessed or penalty imposed under the repealed Acts in respect of the tax payable under the repealed Acts, before the appointed day, shall be payable or recoverable in accordance with the provisions of the repealed Acts. ends on any day after such appointed day, furnish such return in respect of tax payable under this Act made up to the day immediately before such appointed day and pay tax in accordance with the provisions of repealed Act and shall furnish a separate return in respect of the remaining pan of the period. (b) Any assessee, who is no longer liable to pay tax under the repealed Aces anJ whose account, registers or documents has been seized under the repealed Acts, shall continue to be retained in accordance with provision of the repealed Acts on or after appointed day; (c) All prescribed forms under the repealed Acts or the mies made there under and continuing in the force on the day imrnediately before the appointed day shall, with effect from such appointed day, coutinue in force. and shall be used mutates mutandis for the purpose for which they were being used before such appointed day until the State Government directs. by notification. the discontinuance of the use of such forms till such time as the State Government may. by notification, specify in this behalf; (d) Any prescribed form obtained or obtainable by the assessee from any prescribed authority or any declaration furnished or to be furnished by or to the assessee under the repealed Acts or the rules made thereunder in respect of tax payable under the repealed Acts, before the appointed day shall be valid where such prescribed form is obtained or such prescribed form is furnished on or after such appointed day; (e) Any application for revision, review or reference arising from any order passed before the appointed day or any Appeal arising from any assessment of duty made before such appointed day or any application for refund, or for prescribed form. in respect of any period before such appointed day, under the repealed Acts if made before such appointed day and pending on such appointed day or if made on or such appointed day, shall be disposed or in accordance with the provisions of the repealed Acts: I I e,rnv Rate ofTax: Class of Assessees No. per annum {l) (2) (3) I 1 Salary and wage earners, such persons whose annual salaries or wages: I (i) Upto Rs. 3,00,000/· Nil I (Ii) Range from Rs. 3,00,001/· to Rs. S,00,000/· 1200/· PA I (lfl) Range from Rs. 5,00,001/· to Rs. 8,00,000/· 1800/· PA I (iv) Range from Rs. 8,00,001/· to Rs. 10,00,000/- 2100/· PA (v) Above 10,00,000/· 2,500/· PA 2 Legal practitioners Including Solldtors and Notaries Public and Technical and Professional Consultants other than those mentioned elsewhere in the schedule and tax consultants whose standing in the profession. I l (I) Upto three years Nil I {ii) Three to seven years 1,000/· PA (iii) Above 7 years . 2500/·PA 3 (I) Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or loss assessors registered or licenced under the Insurance Act, 1938 (Central Act IV of 1938) whose annual income is 2,500/· PA not less than Rs. 40,000/- (ii) Pigmy Agents or UTI agents whose annual income is not less than Rs. 20,000/· 300/-PA (iii) Postal agents under the National Savings Scheme or Chief agents, principal agents, special agents 2,500/-PA whose annual Income Is not less than Rs. 40,000/- SCHEDULE (See Section 3) THE JHARKHAND TAX ON PROFESSIONS; TRADES, CALUNGS ANO EMPLOYMENTS BILL, 2011 . 4 Members of Stock-Exchanges recognised under Security Contracts (Regulation) Act, 1956, 2,500/-PA Auttioneers. Commis.sion Agents and Del Credere agents 5 (a) Estate Agents or Brokers 2,500/- PA • (b) Contractors I I fi) Contractors falling in the categories mentioned below as per the guidelines issued b¥ the government from time to rlme for registratfon of contractors. I (a) Oass I Contractors 2,500/· PA I (b) Class II Contractors 2,0 00/·PA I (c) Class Ill Contractors 1,000/·PA (II) Contractors not falling in sub-category (I) mentioned above and the amount of works contract executed by them during a year is - (a) below Ru1>ees ten lakhs 1,500/-PA (b) above Rupees ten lakhs 2,500/- PA I ! 6 Directors (other than those nominated by the Government) of Companies Registered under the 2,500/-PA Companies Act, 1956. 7 Deafers registered or liable to be registered under Jharkhand VAT Act, 2005 (other than those mentioned In item (18) whose total turnover in any year ranges:- . I (a) Upto Rs.S,00,000/- NII I (b) from Rs.5,00,001/- to Rs.10,00,000/· 1,000/· PA • I (c) from Rs.10,00,001/· 10 Rs-25,00,000/- 1,500/-PA I l (d) from Rs.25,00,001/· to Rs.40,00,000/- 2,000/- PA I (e) above Rs.40,00,000/- 2.500/· PA Dealers not registered or not liable to be registered under Jharkhand VAT Act, 2005 (other than those mentioned in item (18) and dealing whh the goods mentioned In schedule-I of the schedule 3:; . . '--- -- 8 appended to the said Act and whose total turnover In any year ranges :- (a) Upto Rs.3.00,000/- Nil I {b) from Rs.3,00,001/· to Rs.10,00,000/- 1,000/· PA I (cl from Rs.10,00,001/· 10 Rs.25,00,000/- 1.500/· PA • J I (d) from Rs.25,00.001/- to Rs.40,00,000/- 2,000/-PA I {e) above Rs.40,00,000/- 2,500/- PA I 9 Occupiers of factories as defined under the Factories Act, 1948 who are not covered by item 7. l,000/- PA 10 Employers of establishments as defined under the Shops and Establishments Act, such employer, of establishments who are not dealers are covered by Item 7 I (!) Where there are no employees NII I {ii) Where not more than 5 Employees are employed 500/-PA I (Iii) Where more than 5, but not more than 10 employees are employed. 1,000/-PA I I (iv) Where there are more than 10 employees but not more than 20 are employed 2,000/· PA I (v) Where more than 20 employees are employed . 2,500/· PA 11 (a) Owners or lessees of petroVdiesel filing stations and service stations, garage and workshops of 2,500/- PA I automobiles. . (b) Owners or lessees or Rice Mills, Oil Mills, Paper Mills, Dall Mills, Mini Steel Plants, Rerolllng Mills, Foundarie-s, Tanneries, St.one Crushers, Bottling Units, Distilleries, Tiles Factories, Biscuit Factories, 2,500/-PA Chemicals and Pharmaceutical tabs, Printing Presses (With power) Fruit Canning Units- {c) Owners or lessees of Nursing'Home and Hospital other than those run by the State or Central 2,500/- PA Government I Id) Owners or lessees of Pathological Testing lab and X Ray Clinics. 2,500/-PA I (e) Owners or lessees of Beauty Parlours, Dry Cleaners and Interior Decoraiors 2,500/-PA r (f) Owners or lessees of Oil ghanles {with power), 011 rotaries (with power) Huller Mills, cashew Factories, Decorticating Miiis, Saw Miiis, Cotton Ginning or Presslog Factories, Small Flour Mills, (working on Hire-Basis), Gum manufacturing units, Bakeries, Hosiery manufacturing units, Cement 1,500/· PA • flooring or stone manufacturing units. (other than those covered by Entry 7 and for the purpose of (a) to (I) of entry no.10) I 12 {a) Owners of Residential Hotels or Lodging Houses having not less than 10 rooms 2,500/-PA I (b) (i) Owners of theatres 2,500/· PA I (ii) Owners of touring talkies 1,000/·PA I (iii) Owners of Video parlours 1000/· PA ' I {Iv) Cable 1V operators including signal provider, cable hirer and their agents .. 2,500/· PA I 13 Holders of permits of transport vehicles (other than autorld<shaws) granted under the Motor 2500/· PA I Vehicles Act, 1988 Holders of permits of transport vehlcles (other than two autorlckshaws) granted under the Motor 1000/·PA VeltlcJes Act, 1988 14 Money lenders, licensed under the law relat1ng to money lenders, financing agencies, for the time being in force In the Stare (a) those who lend rupees fifteen lakhs and above in a year . 2,500/· PA {b) other than those specified at (a) above 1,500/- PA 15 Individuals or Institutions conducting Chit Funds 2,500/· PA . 16 Co-operative Societies registered under the respective Acts and engaged in any profession, trade or calling: · I (i) State level societies 2,500/-PA I (fi) Banks Including Gramln Banks. 2,500/· PA I (Ill} District level societies 1,000/· PA • (iv) Block I Panchayat level societies 500/·PA I I (v) Village Level Societies 100/·PA 37 ... .--· 17 Banking Companies as defined in the Banking Regulations Act, 1949 2,SOO/· PA 18 All Companies Registered under the Companies Act, 1955 and engaged In a profession, trade or calling 2,500/· PA 19 Each partner of a firm engaged in any profession, trad<J or calling 1,000/· PA '20 Chartered Accountants where the standing In profession is: · (I) Not less than 2 years, but less than S years 1,000/· PA {llJ Not less than five years 2,500/· PA 21 Medical practitioners Including Medical Consultan~ (Other than Practitioners of Ayurvedic, Homeopathic and Unanl systems of Medicines I Dentists, Radiologists, Pathologists and persons engaged in other similar professions or callings of a Paramedical nature,· I I (I) less than 2 years NII (II) after two years 2,500/· PA 22 Engineers, RCC Consultants, Architects and Management Consultants. (i) less than two years Nil I (!!) after two years • 2,5 00/· PA 23 (a) Film Distributors and travel agents not falling under sub-Item (b) below 1,000/· PA (b) Air travel agents 2,500/·PA 24 Journalists 600/·PA . 25 Advertising Firms/Agencies 2,500/· PA 25 Per.sons using Photocopying machines for Job works (one machine) Nil Persons using Photocopying machines for Job works (more than one machine) 2,500/·PA I 27 Video cassette Libraries including COs/OVDs 1,500/· PA 28 Educatlonal Institutions and Tutorial Colleges or Institutes other than those owned by the State or Central Government ... ~~ or;;re (3ffll'<IRUTj, ~ 1 ~. 2012 38 '·. I I i) Tlj(oriats running classes up to 7th standard ' 1,500/-PA I • I II) Tutorials running classes up to 10th standard 2,000/·PA iii) Junior colleges and all other Educatlonal Institutions and Tutortals running classes above 10th 2,500/-PA standardor or 10-l-2 29 Typewriting institutes I teaching shorthand and typing 1,000/-PA 30 Persons owning I running STO/ISD Booths other than those owned run by Government or physically 1,000/· PA handicapped persons 31 Property Developers Including Land Developers and Sulldlng / flat Developers 2,500/· PA 32 Persons owning/running ~; (,. I (a) Internet or Cyber Cales 2,500/· PA I (b) Computer Training institutes 2,500/· PA (c) Driving Institutes/Technical Training Institutes 1,000/-PA 33 Persons owning Marrlage Halls/Kalyana Mantapams 2.500/· PA 34 owners of outdoor film Shooting units 2,500/· PA ' 35 (a) Forest Contractors 750/· PA t (b) Transport Companres and transport contractors lncludingforwarding and clearing agents 2,500/· PA I (c) Bankers who are financing the trade against bundles or other securities by way of short-term advance on Interest 2,500/· PA 36 (a) Authorised assistants recognised by stock exchange 550/· PA • I (b) Sub-brokers recognised by ti¥, Stock Exchange Soard r,flndia l,000/-PA I (c) Persons running weigh bridges 2,500/· PA 1 I (d) Persons operating and engaged in courier service 2,500/-PA 39 ··- • ai>fi~, :f(l(©DJ; {l,if'f>'Jq !J.?(Dll<'M, ·l'N't W'U ~';;IRld v:<t ~. ~U(<ii"6 7J.R: (aml'Tf<"T) 49--150-700 I $ll~i(ilU,s ~1"<141<'1 ~ 3~ .), ~ ,A'Jq)'f<lq, tl~i:f>I~ ~ ~-m-~ 4~1'1ll'fi ~ (f<wR) fln.wr. Sll~ulU-S, ~ Explanation I - Notwithstanding anything contained in tbe Schedule, every branch of any self-employed assessee enumerated in items 2 to 37 of the schedule shall be deemed to be a separate assessee for the purpose of levy of profession tax specified in the schedule. Explauauon U - Notwithstanding anything contained m this schedule, where an assessee is covered by more than one entry in this schedule, the highest rate of tax specifiep..m,der any of those entries shall be applicable in bis case. Explanation flI - For the purpose of determining the liability tbe rate of tax in regard to entries in Serial No. 9 in this Schedule and the higher number of workers and/or -employees nt any time during the year shall be reckoned as the basis. Explanation IV - For the purpose of determining the "turnover" or the "gross turnover": tbe respecting definitions as provided in tbe Jbarkhand Value Added Tax , Act 2005 and Rules made thereunder shall apply. Explanation V - The term 'PM' and 'PA' : used in the Schedule shall mean, 'per month' and 'per annum' respectively. · Explanatioo VT - The tenn contractor shall be construed with the same meaning and scope of "works contract" and "works contractor" as dealt in tbe Jharkhand Value Added Tax-Act. 2005 and the Rules made thereunder, 12,soo/. PA I ·-·-1 (£) Computer software consultants and persons engaged in such trade 2,500/- PA I ~-----· ·--- 1 (g) Agencies providing security personals 2.500/- PA J (h) Mobile telephony system !2.soo1. PA J Cki) Persons operating e:£~mme-;:;;;;,,d e-auctiousbLcsiness h:SooJ. PAJ L_ Ci) Persons organizi.ug e~!!_~yageants, fasruon shows and the llke j2:Soc}i:pA I 37 All other persons •. other than tb~se mentioned in_ any oftbe preceding entries, 1 0001• PA I who are engaged Ill any professicn, trade or calling or employments ' !(e) Owners or occupiers of cold st6r~.