(1)There shall be levied and collected a tax, for each financial year, from persons engaged in professions, trades, callings, or employment described in column 2 of the Table below at the specified rate against each category in column 3 thereof: Provided that where a person falls in more than one category of profession, trade, calling, etc., he shall be liable to pay tax in respect of the one where the rate of tax is highest.
(2) If a person liable to pay tax under sub-section (1) fails to pay the tax by the 30th day of September of the year to which the tax pertains he shall be liable to pay a penalty at the rate of 50% of the tax due from him in addition to the actual tax.
(3) The Tax and the penalty levied and imposed under this section shall be recoverable as arrears of land revenue.
PROFESSIONAL TAX RATES
Description of Tax Payers
Rates of Tax