
Kohima, February 23 (MExN): The Commissioner of State Taxes, Nagaland has issued a public notice stating that in pursuance to Rule 11 of the Nagaland Professions, Trades, Callings and Employments Taxation Rules, 1970 (as amended), all persons liable to pay tax under the Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968 (as amended) have been directed to get themselves registered or enrolled, as the case may be, and to furnish returns and pay the tax for the Financial Year 2021-22 according to provisions of the Act and the Rules.
The class of persons and the applicable rate of tax payable is given below:
Sl.No |
Class of persons |
Rate of tax (Rs) |
1. |
Salary and wage earners. Such persons whose monthly salaries or wages are- |
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(i) Less than Rs 4,000 |
Nil |
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(ii) Rs 4,000 or more, but less than Rs 5,000 |
35 per mensem |
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(iii) Rs 5,000or more, but less than Rs 7,000 |
75 per mensem |
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(iv) Rs 7,000 or more, but less than Rs 9,000 |
110 per mensem |
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(v) Rs 9,000 or more, but less than Rs 12,000 |
180 per mensem |
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(vi) Rs 12,000 or more |
208 per mensem |
2. |
a) Legal Practitioners including Solicitors and Notaries Public; |
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b) Medical Practitioners including Medical Consultants, Dentists, Radiologists, Pathologists and persons engaged in similar other professions or callings of Para Medical nature. |
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c) Technical and Professional Consultants other than those mentioned in item (b), but including Architects, Engineers, R.C.C Consultants, Plumbers, Electricians, Tax Consultants including Income Tax and Sales Tax Practitioners, Chartered Accountants and Management Consultants. |
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Where the standing in the Professions of any of the persons mentioned above is- |
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(i) Less than Two years |
500 |
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(ii) Two years or more but less than Five Years |
1,000 |
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(iii) Five years or more |
2,000 |
3. |
(i) Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or Loss Assessors registered or licensed under Insurance Act, 1938. |
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(ii) Pigmy Agents or UTI Agents |
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Where the annual gross income of the person mentioned above is- |
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a) Rs 36,000 or less |
Nil |
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b) Rs 36,001 or more, but less than Rs 95,000 |
1,500 per annum |
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c) Rs 95,000 or above |
2,000 per annum |
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Explanation- For the purposes of the entries against serial Nos. 2 and 3, "annual gross income”, in relation to a person means the aggregate of the amounts of fee, remuneration, commission or any other charge, by whatever name called, relating to his professions or callings in Nagaland, received by him during the immediately preceding year. |
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4. |
a) Members of Associations recognized under the Forward Contracts (Regulation) Act, 1956- |
2,500 per annum |
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b) (i) Members of Stock Exchanges recognized under the Securities Contracts (Regulation) Act, 1956- |
2,500 per annum |
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(ii) Remisiers recognized by Stock Exchange- |
1,800 per annum |
5. |
a) Estate Agents or Promoters or Brokers or Commission Agents or del credere Agents or Mercantile Agents, Advertising agents, Clearing and Forwarding Agents.- |
2,500 per annum |
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b) Contractors of all description engaged in any work such contractors whose gross business in any year is - |
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(i) Less than Rs 4,00,000 |
Nil |
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(ii) Rs 4,00,000 or more, but less than Rs 7,00,000 |
1,000 per annum |
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(iii) Rs 7,00,000 or more, but less than Rs 10,00,000 |
1,500 per annum |
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(iv) Rs 10,00,000 or more |
2,500 per annum |
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Explanation-For the purpose of this entry "gross business" shall mean the aggregate of the amounts of the valuable consideration or part thereof receivable during the immediately preceding year in respect of a contract or contracts executed. |
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c) Auctioneers |
2,500 per annum |
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d) Suppliers of Machineries and all other materials on hire |
2,500 per annum |
6. |
Directors (other than those nominated by Government) of Companies registered under the Companies Act, 1956- |
2,500 per annum |
7. |
Dealers under the Nagaland Value Added Tax Act, 2005, Nagaland Goods and Services Tax Act, 2017 and the Nagaland Sales Tax Act, 1967 whether registered or not whose gross turnover in any year is - |
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(i) Less than Rs 1,00,000 |
Nil |
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(ii) Rs 1,00,000 to Rs 3,00,000 |
350 per annum |
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(iii) Rs 3,00,000 to Rs 5,00,000 |
750 per annum |
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(iv) Rs 5,00,000 to Rs 10,00,000 |
1,000 per annum |
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(v) Rs 10,00,000 to Rs 25,00,000 |
1,500 per annum |
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(vi) Rs 25,00,000 to Rs 1 crore |
2,000 per annum |
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(vii) Above One crore |
2,500 per annum |
8. |
Owners or lessees of petrol/diesel filling stations (oil pumps) and agents and distributors including retail dealers of Liquefied Petroleum Gas, Service Stations, Garages and Workshops of automobiles. |
2,500 per annum |
9. |
a) Owners (or lessees) of Rice Mills, Atta/Flour Mills, Oil Mills, Stone Crushers, Bottling Units, Tiles Factories, Biscuit Factories, Chemical and Pharmaceutical Laboratories, Furniture Making Units, Printing Presses (with power), Fruit Canning Units, Dry cleaners, Interior decorators. |
2,500 per annum |
b) Owners (or lessees) of Nursing Homes, Hospitals, X-Ray Clinics, Pathological Laboratories, Tutorial Homes/Colleges or Institutes, Shorthand and Computer Institutions, Training Institute of any description. |
2,500 per annum |
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c) Owners, licensees or lessees as the case may be, of premises let out for social functions |
2,500 per annum |
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d) Owners or occupiers of Cols Storages |
2,500 per annum |
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e) Photo Laboratories, Film Processing Laboratories and Photo Studios |
2,000 per annum |
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f) Persons owning/running STD/ISD/FAX Booths |
1,500 per annum |
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g) Persons using Photo copying machines for job work |
1,000 per annum |
10. |
Owners or lessees of- |
1,000 per annum |
a) Beauty Parlours (non air conditioned) |
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b) Beauty Parlours ( air-conditioned) |
2,500 per annum |
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c) Air-conditioned Hair-Dressing Saloons |
2,500 per annum |
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d) Hair cutting saloons |
900 per annum |
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e) Air-conditioned Restaurants |
2,500 per annum |
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f) Owner/occupier or lessee of Residential Hotels of 3-Star category and above |
2,500 per annum |
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g) Owner/occupier or lessee of Residential Hotels below 3- Star category |
1,500 per annum |
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h) Other Hotels Restaurants |
1,000 per annum |
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11. |
(i) Cinema Houses and Theatres |
2,500 per annum |
(ii) Video Parlors and Video Rental Libraries |
2,500 per annum |
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12. |
(i) Individuals or Institutions conducting Chit Funds and Lotteries |
1,000 per annum |
(ii) Authorised Stockist of Lottery Tickets |
2,500 per annum |
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(iii) Persons providing entertainment using Dish Antennae & Cable TV |
2,000 per annum |
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(iv) Persons operating Courier Service |
2,500 per annum |
(v) Persons operating Mobile Phones |
2,500 per annum |
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(vi) Persons operating Internet Service & Internet Cafes and e- Commerce Business |
2,500 per annum |
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13. |
1) Co-operative Societies registered or deemed to be registered under the Assam Co-operative Societies Act, 1949 (Assam Act 1 of 1950) and engaged in any professions, trades or callings- |
2,500 per annum |
a) Apex Societies (State Level) |
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b) Central Societies (District Level) |
1,500 per annum |
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2) Any other Societies |
500 per annum |
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14. |
Banking Companies as defined in the Banking Regulation Act, 1949 (X of 1949) |
2,500 per annum |
15. |
Companies registered under the Companies Act, 1956 (1 of 1956) and engaged in any professions, trades or callings. |
2,500 per annum |
16. |
Partnership firms when engaged in any professions, trades or callings. Such firms whose gross annual turnover is- |
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(i) Rs 25 lakhs or less |
1,000 per annum |
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(ii) Rs 25 lakh above |
2,000 per annum |
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17. |
Holders of permits 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 assesse holds permit or permits for any taxis including auto-rickshaws, three wheeler goods vehicles, trucks or buses:- |
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(i) In respect of autorickshaws |
250 per annum |
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(ii) In respect of each taxis and three wheeler goods vehicle |
500 per annum |
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(iii) In respect of each truck of pay load up to 5 tonnes |
1,500 per annum |
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(iv) In respect of each truck of pay load above 5 tonnes |
2,000 per annum |
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(v) In respect of each bus |
2,000 per annum |
18. |
Transport Companies and Transport Contractors, Air Travel Agents |
2,500 per annum |
19. |
Owners or lessees of weighbridges |
2,500 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:- |
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(i) Where there are no employees |
150 per annum |
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(ii) Where not more than five employees are employed |
200 per annum |
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(iii) Where more than five employees, but not more than ten employees are employed |
1,500 per annum |
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(iv) Where more than ten employees are employed |
2,500 per annum |
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2) Occupiers of Factories as defined in the Factories Act, 1948 (63 of 1948), who are not dealers covered by Entry 7, such occupiers of factories:- |
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(i) Where not more than ten workers are working |
1,500 per annum |
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(ii) Where more than ten workers are working |
2,500 per annum |
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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. |
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21. |
Persons other than those mentioned in any preceding entries, who are engaged in any professions, trade, callings and employments. |
500 per annum Or As may be fixed by Notification under Section 3 not exceeding 2,500 per annum |
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Explanation No. 1. Notwithstanding anything contained in this Schedule, where an assesse 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/her case." |
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Failure to apply for Registration or Enrolment as the case maybe, and payment of tax thereof shall be liable for penalty under sub-section (6) of Section 6 and assessment under sub-section (4) of Section 9 of the said Act.