In the Principal Act, after sub-section (1) of Section 29, the following shall be inserted as a proviso to that section, namely:-
Provided that it shall not he necessav to make previous publication, as aforesaid of any rules required to be made on the first occasion in order to give effect to the provisions of the Nngaland Professions, Dudes, Callings and Employments Taration (Fourth Amendmend Act, 2011.
30. Amendment o f Schedule: " In the Principal Act, for the existing entries 1 to 13 in the Schedule, the following shall be substituted and thereafter added the following new entries as entry 14, The schedule (see Section 3) Rates of Tax .............................
Serial No. Class of person Rate of tax .............................
1 2 3 .............................
1. Salary and wage earners. Such persons whose monthly salaries or wages are:
Rs
(i) Less than Rs. 40001- Ni
(ii) Rs. 40001- or more, Rs. 50001- 35 per but less than mensem i Rs. 50001- or more, Rs. 70001- 75 per but less than mensem
(iv) Rs. 70001- or more, Rs. 90001- 110 per but less than mensem
(v) Rs 90001- or more, Rs. 120001- 1870 per but less than mensem
(vi) Rs. 120001- or more 208 per mengem
2. (a) Legal practitioners including Solicitors and Notaries Public;
(b) Medical Practitioners including Medical Consultants, Dentists, Radiologist, Pathologists and persons engaged in similar other professions or calling of Para Medical nature.
(c) Technical and Professional Consultants other than those mentioned in item (b), but including Architects, Engineers, RCC Consultants, Plumbers, Electricians, Tax Consultants including Income Tax and Sale Tax Practitioners, Chartered Accountants and Management Consultants.
Where the standing in the profession of any of the person mentioned above is-
(i) less than two years ... 500
(n) two years or more but less than five years . . . 1000 I ) five years or more .. . 2000
3. (i) Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or loss assessors registered or licensed under Insurance Act, 1938 u) PigmyAgents or UTIAgents Wherethe annual gross income of the person mentioned above is- Rs.
(i) Rs 360001- or less/- - NIL
(ii) Rs 36001/- or more, but less than Rs 950001- - 1500perannum
(ii) Rs 95001/- or above - 2OOOperannum
Explanation: For the purposes of the entries against serial Nos. 2 and 3 "annual gross income" in relation to apersonmeans the aggregate of the amount of fee, remuneration, commission or any other charge, by whatever name called relating to his profession or calling inNagaland, receivable by him duringthe immediately preceding year.
4. (a) Members ofAssociations recognized under the Forward Contracts (Regulation)Act, 1952 - 2500 per annum
(b) (i) Member of Stock Exchange recognized underthe Securities Contracts (ECegulation) Act, 1956 - 1800 per aruuun
5. (a) Estate Agent or Promoters or Brokers or CommissionAgents or del credereAgents or Mercantile Agents. Advertising Agents, Clearing and Fod ingAgen t s - 25OOperannum
(b) Contractors of all descriptionengaged in any work such contractors whose gross business in any yearis-
(i) Less the Rs 7000001- - NIL
(ii) Rs. 400000/- or more, but less than Rs 700000/- - 100Operannum
(ij) Rs 7000001- or more, but less than Rs 100000/- - 15OOperannum
(iv) Rs 1000000/- or more - 2500 per annum
Explanation: For the purposes ofthis entry gross business shall mean the aggregate of the amounts of the valuable consideration or part thereof receivable during the immediately proceeding year in respect of a contract or contracts executed.
(c) Auctioneers - 25OOperannum
(d) Suppliers of machineries and all other materials on hire - 25OOperannum
6. Directors (other than those nominated by Government) of companies registered under the Companies Act, 1956 - 2500perannum
7. Dealers under the Nagaland Value Added Tax Act, 2005 and the Nagaland Sales Tax Act, 1967 whether registered or not whose gross turnover in any year is
(i) Less than Rs. 1000001- - NIL
(ii) Rs. 100000/- to Rs. 3000001- - 35Operannum
(iii) Rs. 3000001- to Rs. 5000001- - 750perannum (N) Rs. 500000/- to Rs. 1000000/- - 1000 per m u m
(v) Rs. 10000001- to Rs. 25000001- - 1500per annum
(vi) Rs. 2500000/- to Rs. 1 crore - 2OOOperannum
(vii) Above 1 crore - 25OOperannum
8. Owners or lessess ofpetrolldiesel filling stations (oil pumps) and agents and distributors including retail dealers of Liquefied Petroleum Gas, Service Stations, Garages and Workshops of automobiles 2500 per annum
9. (a) Owner (or lessees) of Rice Mills, Attd Flour Mills, Oil Mills Stone Crushers, Bottling Units Tiles, Factories, Biscuit Factories, Chemical and Pharmaceutical Laboratories, Furniture making Unit Printing Presses (with power), Fruit Canning Units, Dry Cleaners, Interior Decorators 2500 per annnm
(b) Owner or (lessees) ofNursing Homes, Hospitals, X-ray Cliics, Pathological Laboratories, Tutorial Homes1 Colleges or Institutions, Shorthand and Computer Institutions, Training Institute of any Description.
(c) Owners, licensees or lessees as the case may be of premises let out social functions 2500 per annum
(d) Owners or occupiers of cold storages 2500 per m u m
(e) Photo laboratories, film processing laboratories and photo studios 2500 per m u m (Q Persons owning/running STD/ISD/ FAX Booths 1 500 per m u m
(g) Persons using photo copying machines forjob work l000permum
10. Owners or lessees of-
(a) Beauty Parlours (non air conditioned ) 1000 per annum @) Beauty Parlours (airconditioned) 2500 per m u m
(c) Air-conditioned hairdressing Saloons 2500 per annum
(d) Hair cutting Saloons 900 per annum
(e) Air-conditioned Restaurants 2500 per annum
(f) Ownerloccupier or lessee of residential hostel of 3 Star category and above 2500 per m u m
(g) Ownerloccupier or lessee of residential hostel below 3 star category 1500 per annum I I. (i) Cinema Houses and Theatres 1000 per annum
(ii) Video Parlors andvideo Rental Libraries 2500 per m u m
12. (i) Individuals or Institutions conducting Chlt FundsandLotteries I000 per annum
(ii) Authorised Stockiest of Lottery Tickets 2500per annum
(iii) Persons providing entertainment using Dish Antennae & Cable TV 2000 per annum
(iv) Persons operating Courier Service 2500 per annum
(v) Persons operating Mobile Phones 2500 per annum
(vi) Persons operating Internet Service & Internet Cafes and e-commerce business 2500 per m u m
13. (1 ) Co-operative Societies registered or deemed to Be registered undertheAssam Co-operative Societies Act, 1945 (AssamAct 1 of 1950) and engaged in any profession, trades or calling-
(a) Apex Societies (State Level) 2500 per m u m
(b) Central Societies (District Level) 1500 per annum
(2) Any other Societies 500 per annum
14. Banking Companies as defined in the Bankuy Regulation Act, 1949 (X of 1949) 2500 per annum 1 5. Companies registered under the companies Act, 1956 (1 of 1956) and engaged in any professions, trades or callings 2500 per annum
16. Partnership f m s when engaged in any profession, trades or callings.
Such firms whose gross a d turnover is-
(i) Rs. 25 lakhsor less 1000 per m u m
(ii) Rs. 25 lakhs above 2000 per annum
17. Holders ofpermits for transport vehicles, granted under the Motor Vehicle Act, 1939 (4 of 1939) which are used or adapted to be used for hire or reward where any such assessee holds ~ermit or permits for any taxis including auto-rickshaws, three wheeler goods vehicles, trucks or buses:-
(i) In respect of autorickshaws 250 per m u m
(ii) In respect of each taxi and three wheeler goods vehicle 500 per annum (I) in respect of each tmck of pay load up to 5 tonnes 1500 per m u m fiv) in respect of each truck of pay load above 5 tonnes 2000 per annum
(v) in respect of each bus 2000 per m u m 1 8. Transport Companies and Transport Contractors Air Travel Agents 2500 per annum
19. Owner or lessees ofweighbridges 2500 per annum
20. (1) Employers or Shop-Keepers as defined in the Nagaland Shops and Establishment Act, 1985 who are not dealers covered by entry 7 such employers or establishments:-
(1) where there are no employees 150 per annum
(ii) where not more than five employees are employed 200 per annum (ki, where more than five employees, but not morethan ten employees are employed 1500 per m u m
(iv) where more than ten employees are employed 2500 per annum
(2) Occupiers of Factories as defined m the Factories Act. 1948 (63 of 1948), who are not dealers covered by entry 7, such occupiers of factories:-
(i) where not more than ten workers are working 1500 per m u m
(ii) where more than ten workers are working 2500 per annum
Explanation: For the purpose of determining the liability and the rate of tax under this entry, the higher number of employees or workers at any time during the year shall be reckoned as the basis.
2 1. Person other than those mentioned in any preceding entries, who are engaged in any professions, trades, callings and employments. 500 per annum or As may be fixed by notification under section 3 not exceeding ' 25001- per annum
Explanation No I . Notwithstanding anything contained in the Schedule where an assessee is covered by more than one eniry in this Schedule, the highest rate of tax specified under any of those entries shall be applicable in hisher case"