Amendment status not verified — confirm the current text below against the official source.
Persons, other than those mentioned in any preceding entries, who are engaged in any profession, trade, calling or employ- ment, and in respect of whom a notifica- tion is issued under section 3 of this Act Rs. 600 per annum, Rs. 1,200 per annum, Rs. 2,500 per annum. Rs. 2,500 per annum. Rate of tax, not exceeding Rs. 2,500 per annum, shall be as may be fixed by notification. 66 The West Bengal Finance Act, 1999. III of 1999.] (Section 8.) Notwithstanding anything contained in this 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.'.