SL.

NO (1)
1

SCHEDULE [Seee Section 3(2) Rates of tax on professions, trades, callings and employments CLASS OF PERSONS RATE OF TAX (2) (3)
Salary or wage earners whose salary or wage or both, as the case may be, for a month is,(a) not less than Rs.3000 but less than Rs.5000 (b) not less than Rs. 5,000 but less than Rs.8,000 (c) not less than Rs.8,000 but less than Rs.10,000 (d) not less than Rs.10,000 but less than Rs.15,000 (e) Rs. 15,000 and above Legal practioners including Solicitors and Notaries Public:(a) in the Bangalore Urban Agglomeration where standing in the profession is:(i) les than 5 years (ii) 5 Years or more but less than 15 years (iii) 15 years or more Technial and Professional Consultants other than those mentioned elsewhere in the Schedule but including plumbing and Tax Consultants:(a) in the Bangalore Urban Agglomeration where standing in the profession is:(i) les than 2 years (ii) 2 Years or more but less than 5 years (iii) 5 Years or more but less than 10 years (iv) 10 Years or more (b) in any other areas in the State is :(i) les than 2 years (ii) 2 Years or more but less than 10 years (iii) 10 Years or more (I) Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or the Insurance Act, 1938 (Central Act IV of 1938), whose annual income is not less than Rs.36,000 (ii) Pigmy Agents or UTI Agents whose annual income is not less than Rs.36,000 Explanation :- For the purpose of this item income shall be deemed to be the commssion of any other remuneration by whatever name called, earned by the person as such Chief Agent, Principal Agent, Special Agent, Insurance Agent, Survey or Loss Assessor or Pigmy Agents or UTI Agents. Chartered Accountants and Actuaries Where the standing in the profession is:(i) les than 2 years (ii) not less than 2 Years but less than 5 years (iii) 5 Years or more Rs. 30 Per month Rs. 60 Per month Rs.100 Per month Rs.150 Per month Rs.200 Per month

Nil Rs.1,000 per annum Rs.1,500 per annum

Nil Rs. 1,000 Per annum Rs. 1,500 Per annum Rs. 2,500 Per annum Nil Rs. 1,000 Per annum Rs. 1,500 Per annum Rs. 1,500 Per annum

Rs. 1,000 Per annum

Nil Rs.1,000 per annum Rs.2,500 per annum

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CLASS OF PERSONS (2)

Medical Practioners, including Medical Consultants (other than practioners of Ayurvedic, Homeopathic and Unani Systems, of medicines), Dentists, Radiologists, Pathologists and Persons engaged in other similar profession or calling of a para - medical nature (a) in the Bangalore Urban Agglomeration where standing in the profession is:(i) les than 2 years (ii) 2 Years or more but less than 5 years (iii) 5 Years or more (b) in any other areas in the State is :(i) les than 2 years (ii) 2 Years or more but less than 5 years (iii) 5 Years or more but less than 10 years (iv) 10 Years or more Engineers, RCC Consultants, Architects and Management Consultants:(a) in the Bangalore Urban Agglomeration where standing in the profession is:(i) les than 2 years (ii) 2 Years or more but less than 5 years (iii) 5 Years or more (b) in any other areas in the State is :(i) les than 2 years (ii) 2 Years or more but less than 10 years (iii) 10 Years or more Members of Stock Exchanges recognised under the Security Contracts (Regulation) Act, 1956 Estate agents or brokers (i) in Bangalore Urban Agglomeration (ii) in any other areas in the State (a) Incoem-tax payees (b) Other than (a) above Contractors executing works contract (as defined under the Karnataka Sales Tax Act, 1957) or the Karnataka Value Added Tax Act, 2003 where total consideration of all the contracts in the year is:(I) Less than Rs. 2 Lakhs (ii) more than Rs.2 Lakhs but less than Rs. 10 lakhs (iii) more than Rs. 10 Lakhs but less than Rs. 25 Lakhs (iv) more than Rs. 25 lakhs (I) Race horse owners and trainers licensed by the turf clubs (ii) Jockeys licensed by the turf clubs / race clubs:(a) in case of Apprentice Jockeys (b) Other than (a) above (iii) Bookmakers licensed by turf clubs

RATE OF TAX (3)

Nil Rs.1,000 per annum Rs.2,500 per annum Nil Rs. 1,000 Per annum Rs. 1,500 Per annum Rs. 2,500 Per annum

Nil Rs. 1,000 Per annum Rs. 2,500 Per annum Nil Rs. 1,000 Per annum Rs. 1,500 Per annum Rs. 2,500 Per annum

8 9

Rs. 2,500 Per annum Rs. 1,500 Per annum Rs. 1,000 Per annum

10

11

Nil Rs. 1,000 Per annum Rs. 1,500 Per annum Rs. 2,500 Per annum Rs. 2,500 Per annum Rs. 1,000 Per annum Rs. 2,500 Per annum Rs. 2,500 Per annum

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SL.NO (1)
12

CLASS OF PERSONS (2)

Self-employed persons in the motion picture industries as follows: (a) Directors, Actors and Actresses, (excluding Junior Artists), Playback, Singers, Recordists, Editors (I) Income-tax payers (ii) other than (I) above (b) Cameramen and Still Photographers Dealers registered or liable to be registered under the Karnataka Sales Tax Act, 1957 or the Karnataka Value Added Tax Act, 2003 whose total turnover in any year is:(a) upto Rs 2 lakhs (b) not less than Rs.2 lakhs but less than Rs. 10 lakhs (c) not less than Rs.10 lakhs but less than Rs.25 lakhs (d) Rs. 25 lakhs or more Occupiers of factories as defined under the Factories Act, 1948 Employers of establishments defined under the Karnataka Shops and Commercial Establishments Act, 1961 (I) Where there are not employees (ii) Where not more than 5 employees are employed (iii) Where more than 5, but not more than 10 empooyees are employed (iv) Where more than 10 employees are employed Owners of oi pumps and service stations (I) Licensed wholesale dealers of liquors other than toddy and arrack (ii) Licensed imported foreign liquor vendors other than those specified in (i) above (I) Owners of residential hotels or lodging - houses having less than 20 rooms (ii) Owners of residential hotels or loding-houses having 20 rooms or more (I) Owners of cinema theatres but excluding touring talkies (ii) Owners of touring talkies (iii) Owners of video parlours Holders of permits of transport vehicles (other than autorickshaws) granted under the Motor Vehicles Act, 1988:(a) owning only one vahicle (b) owning more than one vahicle Money-lenders licensed under the Karnataka Money-Lender's Act, 1961 Individuals or institutions conducing chit funds Co-operative Societies registered under the Karnataka Cooperative Societies Act and engaged in any profession, trade or calling:(I) State level societies (ii) Co-operative sugar factories, spinning mills and Banks (iii) District level societies (iv) Below district level but not below taluk level societies

RATE OF TAX (3)

Rs. 2,500 Per annum Rs. 1,500 Per annum Rs. 900 Per annum

13

14 15

Nil Rs. 1,000 Per annum Rs. 1,500 Per annum Rs. 2,500 Per annum Rs. 1,000 Per annum

Nil Rs. 1,000 Per annum Rs. 1,500 Per annum Rs. 2,500 Per annum Rs. 2,500 Per annum Rs. 2,500 Per annum Rs. 2,500 Per annum Rs. 1,500 Per annum Rs. 2,500 Per annum Rs. 2,500 Per annum Rs. 1,500 Per annum Rs. 1,000 Per annum

16 17

18

19

20

21 22 23

Rs. 1,000 Per annum Rs. 2,500 Per annum Rs. 2,500 Per annum Rs. 2,500 Per annum

Rs. 2,500 Per annum Rs. 2,500 Per annum Rs. 1,500 Per annum Rs. 1,000 Per annum

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SL.NO (1)
24 25 26 27

CLASS OF PERSONS (2)

RATE OF TAX (3)

Rs. 2,500 Per annum Banking companies as defined in the Banking Regulations Act, 1949 Rs. 2,500 Per annum Companies registered under the Companies Act, 1956 and engaged in any profession, trade or calling Each partner of a firm engaged in any profession, trade or calling Rs. 1,000 Per annum plantation crops as defined in the Karnataka Agricultural Incometax Act, 1957 (Karnataka Act 22 of 1957.) (a) in extents of land exceeding 15 acres and less than 50 acres (b) in extents of land exceeding 50 acres Photo laboratories, film processing laboratores and photo studios:(I) in the Bangalore Urban Agglomeration or within the Municipal limits of District Headquarters/ Town (ii) in any other area in the State (a) Nursing home and hospital other than those run by the State or Central Government (b) Pathological testing laboratories and X-ray clinics:(I) in the Bangalore Urban Agglomeration or within the Muncipal limites of District headquarters/ Town (ii) in any other area in the State Beauty parlours, dry cleaners and interior decorators:(I) in the Bangalore Urban Agglomeration or within the Muncipal limites of District headquarters/ Town (ii) in any other area in the State Film Distributors (a) Travel agents not falling under sub-item (b) below:(I) in the Bangalore Urban Agglomeration or within the Muncipal limites of District headquarters/ Town (ii) in any other area in the State (b) Air Travel agents Jounalists Advertising firms /agencies Persons using photocopying machines for job works Video cassette libraries Educational Institutions and Tutorial Colleges or Institutes (other than those owned by the State Central Government or Institutions teaching Kannada or Engliesh shorthand or typewriting) Persons owning /running STD/IST /FAX Booths other than those owned/ run by Government or physically handicapped persons:(I) in the Bangalore Urban Agglomeration or within the Muncipal limites of District headquarters/ Town (ii) in any other area in the State Persons Providing entertainment using Dish Anetnnae and Cable TV:(I) in the Bangalore Urban Agglomeration or within the Municipal limits of District Headquarters/ Town (ii) in any other area in the State

Rs. 1,500 Per annum Rs. 2,500 Per annum

28

Rs. 1,500 Per annum Rs. 500 Per annum Rs. 2,500 Per annum

29

Rs. 2,500 Per annum Rs. 1,000 Per annum Rs. 2,500 Per annum Rs. 1,000 Per annum Rs. 2,500 Per annum

30

31 32

Rs. 1,500 Per annum Rs. 1,000 Per annum Rs. 2,500 Per annum Rs. 1,000 Per annum Rs. 2,500 Per annum Rs. 1,000 Per annum Rs. 1,000 Per annum Rs. 2,500 Per annum

33 34 35 36 37

38

Rs. 600 Per annum Rs. 300 Per annum

39

Rs. 1,500 Per annum Rs. 1,000 Per annum

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40 41

CLASS OF PERSONS (2)

Property Developers including Land Developers and Building / Flat Developers Persons owning / running:(a) Computer Institutes selling time (b) Computer Training Institutes/ Driving Institutes / Technical Traning Institutes Persons owning Marriage Halls / kalyana mantaps Owners of bars and restaurants within the limits of City Muncipal Corporation Licence Holders of distilleries, bottling units and vending of arract (other than sub lessees) (a) Cinematograph file processors (b) Owners of outdoor film shooting units Persons licensed or approved as contractors by the Railways, State or Central Government, Corporations, Local Authorities or any other person or agency namely:Contractors constructing roads, dams, canals, bridges, culverts including civil or masonry work, railways sleeper contractors, forest contractors and electrical contractors; where the total consideration of all the contracts in a year is:(a) upto Rs.2 lakhs (b) 2 lakhs and above but less than Rs. 10 lakhs (c)10 Lakhs and above but less than Rs. 25 Lakhs (iv) Rs. 25 lakhs and above Transport contractors including forwarding and clearing agents Bankers who are financing the trade against hundies or other securities by way of short-term advance on interest (a) Authorised Assistant recognised by Stock Exchange (b) Stock brokers, sub-brokers recognized by the Stock Exchange Board of India Persons running weigh bridges (a) Persons operating courier service (b) Agents of Courier Services (a) in Bangalore Urban Agglomeration (b) in any other area in the State Persons operating wireless services including pagers service (a) Persons operating mobile telephone service (b) Persons providing internet service running internet cafes, information kiosks Persons operating air taxi and helicopter services (a) Persons running clubs including recreation clubs (b) Persons operating gymnasium Persons organising events, pageants, fashion shows and the like Persons operating city-taxi servics (I) in the Bangalore Urban Agglomeration (ii) in any other area in the State Persons providing bills boards

RATE OF TAX (3)

Rs. 2,500 Per annum

Rs. 2,500 Per annum Rs. 1,500 Per annum Rs. 2,500 Per annum Rs. 2,500 Per annum Rs. 2,500 Per annum Rs. 2,500 Per annum Rs. 2,500 Per annum

42 43 44 45 46

47 48 49

Nil Rs. 1,000 Per annum Rs. 1,000 Per annum Rs. 2,500 Per annum Rs. 2,500 Per annum Rs. 1,500 Per annum Rs. 1,000 Per annum Rs. 2,500 Per annum Rs. 1,000 Per annum

50 51

52 53

Rs. 600 Per annum Rs. 300 Per annum Rs. 2,500 Per annum Rs. 2,500 Per annum Rs. 2,500 Per annum Rs. 2,500 Per annum Rs. 2,500 Per annum Rs. 2,500 Per annum Rs. 2,500 Per annum Rs. 1,500 Per annum Rs. 1,000 Per annum Rs. 1,000 Per annum

54 55 56 57

58

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59

CLASS OF PERSONS (2)

Designers and landscaping consultants, Vaastu, Fengshuti and other similar consultants (I) in the Bangalore Urban Agglomeration (ii) in any other area in the State Persons engaged in placement services Persons running IT call centres Multi-system operators (TV signal providers) Yoga and Reiki Training Centres (I) in the Bangalore Urban Agglomeration (ii) in any other area in the State Persons trading in REP licences and Exim scrips Online lottery centers and agents (I) in the Bangalore Urban Agglomeration (ii) in any other area in the State Persons running security services Private radio broadcsters and operators Astrologers, Astropalmists, Numerologists and Faith healers (I) in the Bangalore Urban Agglomeration (ii) in any other area in the State Persons engaged in maintenance or running of vehicle including bicycle parking places or areas (I) in the Bangalore Urban Agglomeration (ii) in any other area in the State Persons owning or running places providing massage, sauna and other health and beauty improvement services (I) in the Bangalore Urban Agglomeration (ii) in any other area in the State Persons acting as brokers, commission agents and the like for purchase and sale of old or used motor vehicles(I) in the Bangalore Urban Agglomeration (ii) in any other area in the State Persons acting as agents, consultants and the like for any company or firm engaged in any business (I) in the Bangalore Urban Agglomeration (ii) in any other area in the State Persons other than those mentioned in any of the preceding entries who are engaged in any profession, trade, calling or employment and who are paying tax under the Income Tax Act, 1961 (Central Act 43 of 1961) Persons other than those mentioned in any of the preceding entries who are engaged in any professions, trades, callings or employments as the State Government from time to time by notification specify

RATE OF TAX (3)

60 61 62 63

Rs. 1,500 Per annum Rs. 1,000 Per annum Rs. 2,500 Per annum Rs. 2,500 Per annum Rs. 2,500 Per annum Rs. 1,500 Per annum Rs. 1,000 Per annum Rs. 2,500 Per annum Rs. 1,500 Per annum Rs. 1,000 Per annum Rs. 2,500 Per annum Rs. 1,500 Per annum Rs. 1,500 Per annum Rs. 1,000 Per annum

64 65

66 67 68

69

Rs. 2,500 Per annum Rs. 1,500 Per annum

70

Rs. 2,500 Per annum Rs. 1,500 Per annum

71

Rs. 2,500 Per annum Rs. 1,500 Per annum

72

73

Rs. 2,500 Per annum Rs. 1,500 Per annum Rs. 2,500 Per annum

74

Rs. 1,000 Per annum

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SL.NO (1)

CLASS OF PERSONS (2)

RATE OF TAX (3)

Explanation I. - Notwithstanding anything in this Schedule, where a person is covered by more than one entry in the Schedule the highest rate of tax specified under any of those entries shall be applicable in his case. Explanation II. - For purposes of determining the liability and the rate of tax in terms of Serial Number 15 in this Schedule, the higher number of workers and / or employees and / or employees at any time during the year shall be reckoned as the basis. Explanation III. - For the purposes of Serial Number 16 of this Schedule where the oil pump or service station is held on lease by a lessee, such lessee shall be deemed to be the person liable under the Act. Explanation IV. - No tax shall be levied under this Act on any firm except when it is engaged in any profession, trade or calling specified in Serial Numbers 2(a)(iii), 3(a)(iv), 5(iii), 6(a)(iii), 6(b)(iv), 7(a)(iii), 8, 8(i), 10(iv), 11(i), 11(ii)(b), 11(iii), 13(d), 15(iv), 16, 17, 18(ii), 19(i), 20(b), 21, 22, 27(b), 29(a), 29(b)(i), 31, 32(b), 34, 37, 40, 41(a), 42, 43, 44, 45, 46(d), 47, 49(b), 51(a), 52, 53, 54, 55, 56, 60, 61, 62, 64, 66, 696(i);, 70(i), 71(i), 72(i) and 73 of the Schedule. Explanation V. - No tax shall be levied under this Act on any partner of a firm, which is engaged in any profession, trade or calling specified in Explanation IV above. Explanation VI. -Notwithstanding anything contained in the Schedule, every branch of any selfemployed assessee enumerated in any item of the Schedule shall be deemed to be a separate assessee for the purpose of levy of profession tax specified in the Schedule.

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