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(a) Legal practitioners including solicitors and notaries public, (b) Medical practitioners including medical consultants and dentists, 58 The West Bengal Finance Act, 1999. III of 1999.] (Section 7.) Sl. Class of persons Rate of tax No. 1 2 - 3 (c) Technical and professional consul- tants 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, (ii) Rs. 18,001 or more, but less than Rs. 24,001 Rs. 216 per annum, (iii) Rs. 24,001 or more, but less than Rs. 36,001 Rs. 300 per annum, (iv) Rs. 36,001 or more, but less than Rs. 60,001 Rs. 360 per annum, (v) Rs. 60,001 or more, but less than Rs. 72,001 Rs. 480 per annum, (vi) Rs. 72,001 or more, but less than Rs. 84,001 Rs. 540 per annum, (vii) Rs. 84,001 or more, but less than Rs. 96,001 Rs. 600 per annum, (viii) Rs. 96,001 or more, but less than Rs. 1,08,001 Rs. 1,080 per annum, (ix) Rs. 1,08,001 or more, but less than Rs. 1,80,001 Rs. 1,320 per annum, (x) Rs. 1,80,001 and above Rs. 1,560 per annum.