| 1(i) |
Salary and wages earners whose monthly salaries or wages are Less than Rs 4000 |
0 |
Select
|
| 1(ii) |
Salary and wages earners whose monthly salaries or wages are more than Rs 4000 but less than Rs 5000 |
35 per mensem |
Select
|
| 1(iii) |
Salary and wages earners whose monthly salaries or wages are more than Rs 5000 but less than Rs 7000 |
75 per mensem |
Select
|
| 1(iv) |
Salary and wages earners whose monthly salaries or wages are More than Rs 7000 but less than Rs 9000 |
110 per mensem |
Select
|
| 1(v) |
Salary and wages earners whose monthly salaries or wages are More than Rs 9000 but less than Rs 12000 |
180 per mensem |
Select
|
| 1(vi) |
Salary and wages earners whose monthly salaries or wages are Rs 12000 or more |
208 per mensem |
Select
|
| 2(a)(i) |
Legal Practitioners including solicitors and notaries public where the standing in the profession is Less than three years |
500 |
Select
|
| 2(a)(ii) |
Legal Practitioners including solicitors and notaries public where the standing in the profession is Two years or more but less than five years |
1000 |
Select
|
| 2(a)(iii) |
Legal Practitioners including solicitors and notaries public Legal Practitioners including solicitors and notaries public where the standing in the profession is five years or more |
2000 |
Select
|
| 2(b)(i) |
Medical practitioners including medical consultants,dentists.Radiologists,Pathologists and persons engaged in similar other professions or callings of Para Medical nature Where the standing in the profession is Less than three years |
500 |
Select
|
| 2(b)(ii) |
Medical practitioners including medical consultants,dentists.Radiologists,Pathologists and persons engaged in similar other professions or callings of Para Medical nature Where the standing in the profession Two years or more but less than five years |
1000 |
Select
|
| 2(b)(iii) |
Medical practitioners including medical consultants,dentists.Radiologists,Pathologists and persons engaged in similar other professions or callings of Para Medical nature Where the standing in the profession five years or more |
2000 |
Select
|
| 2(C )(i) |
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 Where the standing in the profession is Less than three years |
500 |
Select
|
| 2(C )(ii) |
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 Where the standing in the profession Two years or more but less than five years |
1000 |
Select
|
| 2(C )(iii) |
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 Where the standing in the profession five years or more |
2000 |
Select
|
| 3(i) (a) |
Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or loss Assessors registered or licensed under Insurance Act, 1938 Where the annual gross income is Rs 36000/ or less |
0 |
Select
|
| 3(i)(b) |
Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or loss Assessors registered or licensed under Insurance Act, 1938 Where the annual gross income is Rs 36000/ or more but less than Rs 95000 |
1500 Per annum |
Select
|
| 3(i)(c) |
Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or loss Assessors registered or licensed under Insurance Act, 1938 Where the annual gross income is Rs 95001 or above |
2000 per annum |
Select
|
| 3(ii) (a) |
Pigmy agents or UTI Agents Where the annual gross income is Rs 36000/ or less |
0 |
Select
|
| 3(ii) (b) |
Pigmy agents or UTI Agents Where the annual gross income is Rs 36000/ or more but less than Rs 95000 |
1500 Per annum |
Select
|
| 3(ii) (c) |
Pigmy agents or UTI Agents Where the annual gross income is Rs 95001 or above |
2000 per annum |
Select
|
| 4(a) |
Members of associations recognized under the Forward Contracts(Regulation) Act,1952 |
2500 per annum |
Select
|
| 4(b)(i) |
Members of stock Exchanges recognized under the Securities Contracts(Regulation) Act,1956 |
2500 per annum |
Select
|
| 4(b)(ii) |
Remisiers recognized by Stock exchanges |
1800 per annum |
Select
|
| 5(a) |
Estate Agents or promoters or brokers or commission agents or del credere Agents or Mercantile Agents, Advertising agents, clearing and forwarding Agents
|
2500 Per annum |
Select
|
| 5(b)(i) |
Contractors of all descriptions engaged in any work such contractors whose gross business in any year is Less than Rs 400000 |
0 |
Select
|
| 5(b)(ii) |
Contractors of all descriptions engaged in any work such contractors whose gross business in any year is Rs 400000 or more but less than Rs 700000 |
1000 per annum |
Select
|
| 5(b)(iii) |
Contractors of all descriptions engaged in any work such contractors whose gross business in any year is Rs 700000 or more but less than Rs 1000000 |
1500 per annum |
Select
|
| 5(b)(iii) |
Contractors of all descriptions engaged in any work such contractors whose gross business in any year is Rs 700000 or more but less than Rs 1000000 |
1500 per annum |
Select
|
| 5(b)(iv) |
Contractors of all descriptions engaged in any work such contractors whose gross business in any year is Rs 1000000 or more |
2500 per annum |
Select
|
| 5(c) |
Auctioneers |
2500 per annum |
Select
|
| 6 |
Director (other than nominated by Government) of Companies registered Under the Companies Act, 1956 |
2500/- Per annum |
Select
|
| 7(a) |
Dealers under Nagaland Value Added Tax Act,2005, Nagaland Goods and Service Tax Act,2017 and the Nagaland Sales Tax Act,1967 whether registered or not whose Annual gross turnover in any year is Less than Rs. 100000
|
0 |
Select
|
| 7(b) |
Dealers under Nagaland Value Added Tax Act,2005, Nagaland Goods and Service Tax Act,2017 and the Nagaland Sales Tax Act,1967 whether registered or not whose Annual gross turnover in any year is Rs. 100000 to Rs 300000
|
350 per annum |
Select
|
| 7(c) |
ealers under Nagaland Value Added Tax Act,2005 , Nagaland Goods and Service Tax Act,2017 and the Nagaland Sales Tax Act,1967 whether registered or not whose Annual gross turnover in any year is Rs. 300000 to Rs 500000 |
750 per annum |
Select
|
| 7(d) |
Dealers under Nagaland Value Added Tax Act,2005 , Nagaland Goods and Service Tax Act,2017 and the Nagaland Sales Tax Act,1967 whether registered or not whose Annual gross turnover in any year is Rs. 500000 to Rs 1000000 |
1000 per annum |
Select
|
| 7(e) |
Dealers under Nagaland Value Added Tax Act,2005, Nagaland Goods and Service Tax Act,2017 and the Nagaland Sales Tax Act,1967 whether registered or not whose Annual gross turnover in any year is Rs. 1000000 to Rs 2500000 |
1500 per annum |
Select
|
| 7(f) |
Dealers under Nagaland Value Added Tax Act,2005, Nagaland Goods and Service Tax Act,2017 and the Nagaland Sales Tax Act,1967 whether registered or not whose Annual gross turnover in any year is Rs 2500000 to Rs 1 Crore |
2000 per annum |
Select
|
| 7(g) |
Dealers under Nagaland Value Added Tax Act,2005 , Nagaland Goods and Service Tax Act,2017 and the Nagaland Sales Tax Act,1967 whether registered or not whose Annual gross turnover in any year is Above one crore
|
2500 per annum |
Select
|
| 8 |
Owners Or lessees of petrol/diesel filling station (oil pumps) and agents and distributors including retail dealers of LPG,service station,Garages and workshops of automobiles |
2500 per annum |
Select
|
| 9(a) |
Owner Or lessees of Rice/Atta flour/Oil Mills, stone crushers, bottling plants ,Tiles factories, Biscuit Factories, Chemical and pharmaceutical laboratories, furniture making units, Principal presses(with power), Fruit Canning Units, Dry cleaners, interior decorators |
2500 per annum |
Select
|
| 9(b) |
Owner Or lessees of Nursing homes, hospitals, X- ray clinics, Pathological Laboratories, Tutorials Homes/Colleges or institutions, Shorthand and computer institutions, Training institute of any description |
2500 per annum |
Select
|
| 9 (c) |
Owners, licensees or lessees as the case may be , of any premises let out for social functions |
2500 per annum |
Select
|
| 9(d) |
Owners or occupiers of cold storages |
2500 per annum |
Select
|
| 9(e ) |
Photo Laboratories, Film Processing Laboratories and photo Studios |
2000 per annum |
Select
|
| 9(f) |
Persons owning/running STD/ISD/ FAX booths |
1500 per annum |
Select
|
| 9(g) |
Persons using Photo copying machines for job work |
1000 per annum |
Select
|
| 10(a) |
Owners or lessees of Beauty Parlours(non air conditioned) |
1000 per annum |
Select
|
| 10(b) |
Owners or lessees of Beauty Parlours (air conditioned ) |
2500 per annum |
Select
|
| 10(c ) |
Owners or lessees of Air-conditioned hair dressings saloons |
2500 per annum |
Select
|
| 10(d) |
Owners or lessees of Hair cutting saloons |
900 per annum |
Select
|
| 10(e) |
Owners or lessees of Air conditioned restaurants |
2500 per annum |
Select
|
| 10(f) |
Owners or lessees of Owner/occupies or lessees of residential hotels of 3- star category and above |
2500 per annum |
Select
|
| 10(g) |
Owners or lessees of Owner/occupies or lessees of residential hotels below 3-star category |
1500 per annum |
Select
|
| 10(h) |
Owners or lessees of Other Hostel restaurants |
1000 per annum |
Select
|
| 11(i) |
Cinema Houses and theatres |
2500 per annum |
Select
|
| 11(ii) |
Video Parlors and video rental libraries |
2500 per annum |
Select
|
| 12(i) |
Individuals or Institutions conducting Chit funds and lotteries |
1000 per annum |
Select
|
| 12(ii) |
Authorized Stockiest of lottery Tickets |
2500 per annum |
Select
|
| 12(iii) |
Persons providing entertainment using dish antennae & cable TV |
2000 per annum |
Select
|
| 12(iv) |
Persons operating courier service |
2500 per annum |
Select
|
| 12(v) |
Persons operating mobile phones |
2500 per annum |
Select
|
| 12(vi) |
Persons operating Internet service & internet cafes and e-commerce Business |
2500 per annum |
Select
|
| 13(1)(a) |
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 : Apex societies (state level) |
2500 per annum |
Select
|
| 13(1)(b) |
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 : Central Societies(district level)
|
1500 per annum |
Select
|
| 13(2) |
Any other societies |
500 per annum |
Select
|
| 14 |
Banking Companies as defined in the Banking Regulation Act, 1949 |
2500 per annum |
Select
|
| 15 |
Companies registered under Companies Act, 1956 (1 of 1956) and engaged on any profession, trade or callings |
2500 per annum |
Select
|
| 16(i) |
Partnership firms when engaged in any professions, trades or callings : Rs 25 Lakhs or less |
1000 per annum |
Select
|
| 16(ii) |
Partnership firms when engaged in any professions, trades or callings :Rs 25 lakhs above |
2000 per annum |
Select
|
| 17(a) |
Holders of permit for transport vehicles granted under the
Motor vehicle Act, 1939(4 of 1939) which are used or adopted to be used for hire or reward where any such persons holds permit or permits for any taxis including auto-rickshaws, three wheelers goods vehicles, trucks or buses:- In respect of auto-rickshaws
|
250 per annum |
Select
|
| 17(b) |
Holders of permit for transport vehicles granted under the
Motor vehicle Act, 1939(4 of 1939) which are used or adopted to be used for hire or reward where any such persons holds permit or permits for any taxis including auto-rickshaws, three wheelers goods vehicles, trucks or buses:- in respect of each taxi or three wheeler goods vehicle
|
500 per annum |
Select
|
| 17(c) |
Holders of permit for transport vehicles granted under the
Motor vehicle Act, 1939(4 of 1939) which are used or adopted to be used for hire or reward where any such persons holds permit or permits for any taxis including auto-rickshaws, three wheelers goods vehicles, trucks or buses:- in respect of each truck of pay load upto 5 tones
|
1500 per annum |
Select
|
| 17(d) |
Holders of permit for transport vehicles granted under the
Motor vehicle Act, 1939(4 of 1939) which are used or adopted to be used for hire or reward where any such persons holds permit or permits for any taxis including auto-rickshaws, three wheelers goods vehicles, trucks or buses:-in respect of each truck of pay load above 5 tones
|
2000 per annum |
Select
|
| 17(e ) |
Holders of permit for transport vehicles granted under the
Motor vehicle Act, 1939(4 of 1939) which are used or adopted to be used for hire or reward where any such persons holds permit or permits for any taxis including auto-rickshaws, three wheelers goods vehicles, trucks or buses:- in respect of each bus |
2000 per annum |
Select
|
| 18 |
Transport companies and transport Contractors, Air travel agents |
2500 per annum |
Select
|
| 19 |
Owners or lessees of weighbridges |
2500 per annum |
Select
|
| 20(1)(a) |
Employers or shop-keepers as defined in the Nagaland shops and Establishments Act ,1985 who are not dealers covered by entry 7 such employers or establishments:-Where there are no employees |
150 per annum |
Select
|
| 20(1)(b) |
Employers or shop-keepers as defined in the Nagaland shops and Establishments Act ,1985 who are not dealers covered by entry 7 such employers or establishments:- Where not more than five employees are employed |
200 per annum |
Select
|
| 20(1)(c) |
Employers or shop-keepers as defined in the Nagaland shops and Establishments Act ,1985 who are not dealers covered by entry 7 such employers or establishments:- Where more than five employees, but not more than ten employees are employed . |
1500 per annum |
Select
|
| 20(1)(d) |
Employers or shop-keepers as defined in the Nagaland shops and Establishments Act ,1985 who are not dealers covered by entry 7 such employers or establishments:- Where more than ten employees are employed |
2500 per annum |
Select
|
| 20(2)(a) |
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 where not more than ten workers are working |
1500 per annum |
Select
|
| 20(2)(b) |
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 where more than ten workers are working |
2500 per annum |
Select
|
| 21 |
Persons other than those mentioned in any preceding entries who are engaged in any professions ,trades,calling and employments |
500 per annum Or As may be fixed by Notification under Section 3 not exceeding rs 2500/- per annum |
Select
|
