(1) Subject to the provisions of sub-section (2), every person who carries on trade, either by himself or through an agent or representative, or who follows a profession or calling, or who is employed for a consideration, monetary or otherwise, wholly or partly, within the State, shall be liable to pay for each financial year or part thereof, a tax in respect of such profession, trade, calling or employment at the rate specified in the schedule :
Provided that the tax payable by any one person under the Act shall not exceed two hundred and fifty rupees in a year.
(2) Nothing in the Act shall apply to––
(i) any person whose annual income on account of any profession, calling, trade and employment does not exceed rupees one lakh ;
(ii) the members of Defence Forces, Army, Navy and Air Force, personnel and members of Para-military security forces deployed in the State ; and
(iii) pensioners receiving pension whether from the State or Central Government or from any other organization.
(3) The Government may, subject to such restrictions and condition as may be prescribed and when it is expedient to do so in the public interest, by order, exempt any class or classes of assesses from payment of tax.
Provided that the tax payable by any one person under the Act shall not exceed two hundred and fifty rupees in a year.
(2) Nothing in the Act shall apply to––
(i) any person whose annual income on account of any profession, calling, trade and employment does not exceed rupees one lakh ;
(ii) the members of Defence Forces, Army, Navy and Air Force, personnel and members of Para-military security forces deployed in the State ; and
(iii) pensioners receiving pension whether from the State or Central Government or from any other organization.
(3) The Government may, subject to such restrictions and condition as may be prescribed and when it is expedient to do so in the public interest, by order, exempt any class or classes of assesses from payment of tax.
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 4 · Levy of tax.Section 5 · Employer’s liability to deduct and pay tax on behalf of employees.Section 6 · Deposit of tax.Section 7 · Registration.Section 8 · Consequences of failure to deduct or to pay tax.Section 9 · Penalties.India Code, Government of India. Text fetched 14 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.