Bare ActsThe Manipur Professions, Trades, Callings and Employments Taxation (Seventh Amendment) Act, 2000

Section 2

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Amendment of Schedule :— For the existing entries under the Schedule appended to the Manipur Professions, Trades, Callings and Employments Taxation Acta 1981, the following ‘shall be substituted, namely :— A. SALARY AND WAGES EARNERS : Where the total gross annual income Amount of tax per annum i) Does not exceed Rs.15,000/- Ni] ii) Exceeds Rs‘ 15,000/- but does not exceed Rs.20,000/— Rs.300/- iii) Exceeds Rs. 20,000/- but does not exceed Rs.30,000/- Rs. 450/- ii) Exceeds Rs. 30,000/— but does not exceed Rs.40,000/- Rs.600/- v) Exceeds Rs. 40,000/— but does not , exceed Rs. 50,000/— , Rs.750/— vi) Exceeds Rs.50_,000/- but does not ' exceed Rs.60,000/— Rs.900/— vii) Exceeds Rs. 60,000/— but does not exceed Rs,75,000/— . Rs. 1,100/— Mii) Exceeds Rs. 75,000/— but does not exceed Rs.1,00,000/- Rs.1,600/— ix) Exceeds Rs.1,00,000/— but does not exceed Rs. 1,25,000/— Rs.2,200/— 1);) Exceeds Rs.1,25,000/— onwards Rs.2,500/_ -(1)- B.’ i) ii) Legal practitioners including solicitors and notaries public; Medical practitioners including Medical consultant and dentists; iii) Technical and professional consultants including Architects, iv) Engineers, Chartered Accountant Actuaries, Management Consultant and Tax consultants; Chief Agents, Principal Agent, Special Agents, Insurance Agent and Surveyor or Loss Assessors registered or licensed under the Insurance Act. 1938 (4 of 193 8):- Where the standing in the profession of any of the persons mentioned above is:- a) 3 years or less b) more than 3 years but less than 5 years c) 5 years or more Estate Agents or borkers of including contractors Directors(other than those nominated by the Govt.) of Companies registered under the Companies Act. 1956. Dealers registered under the Manipur Sales Tax Act, 1990 Whose total turnover in any year according to the Act and Rules framed thereunder is :- i)"~ Less than Rs.50,000/— ii) Rs.50,000/— to Rs.1,00,000/— iii) Above Rs. 1,00,000/— iv) Above Rs. 10,00,000/— v)! Owners/lessors of Petrol/Diesels filling stations/service station and distributors/owners/lessors ofLPG(Cooking) Gast Where such person holds permit/permits for any taxies, three Wheelers, goods vehicles, trucks or buses :— i) In respect of taxi or three wheelers/goods vehicle ii) In respect of each truck or bus Banking Companies as defined in the Banking Regulation Act, 1949 :— 0 Scheduled Banks ii) - Other Banks -(2)- Amount of tax [ger annum Rs. 1000/— Rs. 2,000/- Rs.2,5000/— Rs.2,000/- Rs. 1,000/— Rs.1,000/- Rs. 1,500/- Rs.2,000/- Rs,2,500/— Rs.2,500/— Rs. 1,000/— Rs. 1,000/— Rs‘ 2000/— Rs. 1,000/— , Amount of tax per annum H. Companies registered under the Companies Act, 1956 and engaged in the Professions, Trades, or callings. Rs. 2,000/-

Section 2 – The Manipur Professions, Trades, Callings and Employments Taxation (Seventh Amendment) Act, 2000 | DailyLaw.ai