Ina of -—In section 14 of the priwords “in respect of his estimated total gross income atthet arenascetho words “every year" shall b ihall “be deine ye 1 € substituted and thereafter the Proviso therota » the tax shall be Scanned with CamScanner
9. Amendment of Schedule-Lor Scbcdule apponded ta the principal Act, the following shall be substituted namely ,— Tuy SCHEDULE (See Section 4) 1, Salary and wage eamerst—Where tho total gress a Amount of tar Nil anual imcomne—
(i) Does not exceed Rs. 15,000/ Exceeds Rs. 15,000/- but does not exceed Rs. 200/-
(ii) ‘Rs, 20,000/-
(iii) Exceeds Rs. 20,000/- but docs noCexzerd .
“Rs. 30,000/- Rs 35¢/-
(iv) Exceeds Rs. 30,000/- but dozs not exceed Rs, 40,000/- Rs, 500/-
(v) Exceeds Rs. 40,000/- but docs nol exceed .
Rs, 50,000/- Rs. O£0/-
(vi) Exceeds Rs. 50,000/- but doos not exceed Rs, 60,000/- Rs, 800/-
(vii) Exceeds Rs. 60,000/- but .does notexceed Rs. 75,£00/- ‘ Rs. 1,000/-
(viii) Excecds Ps. 75,000/- but does not exccod Rs. 1,00,000/- Rs. 1,500/-
(ix) Exceeds Rs, 1,00,000/- but does nut exceed Rs, 2,000/-Rs, 1,25,00,000/-
(x) Exceeds Rs. 1,25,000/- Rs. 2,5C0/-
2. (i) Legal practitioners including solicitors and notaries public;
(ii) “Medical practitioners including Medical consultants and dentish; i ‘
(iii)"'"Technical and professional consultants including Architects, Engineers, Chartered Accounts, ‘Actuaries, Management consultant and Tax consultants: ut
(iv) Chiof Ageats, Principal Agents, Special Agents, Insurance Agents and Surveyors or Loss wr cAssessors Topistered or licensed under the Insu- ». fance Act, 1938 (4 of 1938);
WMihero the standing in the profeasion of any of the persons mentioned above js
(a) three years or les:
) 8 Rs. 135/- peranoum
(b) jeucn than three years but fess than five : Ne Ro. 175/- per angum
(c) five years or more ted a Rs, N80/- per anonym Scanned with CamScanner 6 (VY) Esvate Agen: :Ms of beukers or wuilding Contractors, Re, S00/- per annum
(vt) Direct ‘ts (other than those nominated by the Povernnent) of Companies recistered under suo! per anaum the Companies Act, 1956. Rs. 0 rer
(vii) Dealers registered under the Manipur Sales Act, 1990, whose total tura over in ANY year according to the Actitnd Rules framed thereunder is —
(a) Less than Rs, 59,0001. Re, 100% par anit
(b) Rs, $0,000/- ta Rs, 1,00,000/- Rs. 25V- per anoum
(c) above Rs. 1,00,000/- Rs. ae _ anni
(d) above Rs. 10,00,000/- Rs, 1,000/- per 2
(viii) Owners (or lessors) ofpetrol digsel filling station and Service Stations and distributurslownersiessors of LPG (cooking) pas i a um
(ix) Mill Owners of Rice/Atta/Flour/Oil Rs. 500/- per ann Ra, S00/- per annum
(x) Holders of permits of transport vehicles granted vader tho Motor Vehiclo Act, 1939 which are used or adopted for hire or reward.
Where such persons holds permit or Permits for any taxics, three wheelers, goods vehicles, trucks or buses.
(a) In respect of each taxi or threo wheeler/goods vehicle Rs. 125/- per annum
(b) In respect of each truck or bus Rs. 2S0/- per annum
(xi) Individuals or institutions conducting Chit funds. Rs. 500/- per annum
(xii) Co-operative Societies registered or deemed to be registered under the Manipur Co-operative Socivtics Act, 1976, engaged in any profession, trades or callings
(a) State Level Societies ne
(b) District Level Societies he i ter ana
(c) Panchayat Level Rs. 75/- per annun CO) aekine Repay Re “HQGg2 im ee| 1, (0) Scheduted tks Is. Suny. per ant (bY Other Banks , _Rs, 4257. per annum Scanned with CamScanner
(xiv)
(xy)
(xvi) ‘Note :—Where a person is covered by more th the highest rate of tax specified under al ' Companics registered under the Cormpanies Act, 1956 (1 of 1956) and engaged in any profession, trade or calling Firms registered under the Indian Partnership Act, 1912.9 of 1932) and cogaged in any profession, trade or calling.
Persons other than (hose mentioned in any preceding entries, who are engaged in any professions, trades er callings as the State Government may from time to time bynotification under section 3(1) of this Act specify.
applicablo in his case."’.
an one entry i ny of those Rs, S00/- per annum Rs, 425/- por annum Rate of ux shall be as may be fixed by notification but not exceeding Rs. 500 per annum n this Schedule, entries shall be Frinted at the Directorate of Plg. & Sty, Manipur/310-Cy|o4-9] Scanned with CamScanner