LexThe Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011
Jharkhand · state statute
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~ ~ co ~ ii f.'l<!~ii;'I f<ln:; viPf c1<l>, tie:JT ~ ~ <ITT xTv1:i {N<Bi\t sffi
~ - 'fl"'fc! 'CR. ~ 3!'R "fl ~ cir am ~ -3q4 ',11 cir x1"11«1 f<1n:; viPf ncn
"[R::l 6T'IT;
(<ll) ~ <IHC:1111. vfT PiitRici ~ <fi 3fl1""'R! crR <i'iT ~ ~ ~ 3lo!
RnAiGl\t "Im ~ "<'1m Rnttct, mm . qR),cll ST~ (;{'alllGi'i <ITT mo<fr fcrn:n' TJclT N, f.'rmf:
~ 3le'.!c!'f ¥;, fl ca olTG 'lfr f.ixfz.te1 ~ c/l ~ cir ~ ~ "'<W Gi IC! 'I I;
14
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11f<lre ~q,fqlf "" ili'r ,R :
~ !lftrq,t
(I} (2) (3)
I ffl ~ ~~ 3lvl<I>. ~ -.qf.ffi ~ ~ ffl 31:qqr 'llft~ :
(i) .; , 3.00,000/- Q1i; ~
(ii)~ - 3,00,001/- <l ~- S.00,000/- ll<f; ili'r w,f\ 1200/- !lftrq,t
(iii)~- 5,00,0011- <I~- 8.00,000/- wi; <llt wft 1800/-~
(iv)~ - 8,00,0011- <f .;, 10,00.000/-a<fi <llt .iroft 2100/-~
(v) ~- I0,00,000/ -" ~ <1,') wft 2500/-~
2 ~ <'414tll41 ~ '1/f~'lik~ alR ~ . tll&GlPi<li elm qq,4'14l1 ~ <'41<1tll~<I> tliiilil<l>N. '(ifT ~
" ~ '3~ ftl<I fcm1 '111 t, alR .,;. tli:'llt:ilil~ '.,,\' ~ <'41<1<'111.1 " °¥. ~ t I
(i) ilPr ql1'f <lili l!l:'<
c ii l <ft"! <'! mo <Ttil ll<f; 1,000/-~
{iii) '11n <Ttil <'! 3jftT<I; 2500/- !lftrq,t
3 (i)~ ~ - ~ ~- fuw ~ . .frlT ~am~ a:i~ mf.t
~~ "iii\ .frlT 31~Pil.llf. 1938 (1938 <,;r ~ &1!?1Pi1.111 IV) <Ti~~ 2,500/-~
31~ iiil~~~ <ficl ~ 1flfir<t; &11! ~ .40,000 / - " q,1, "lift t, I •
(ii)~ ~ ~ ~ ~ ~ 1flfir<t; 3mll ~.20 ,000 I - <I '1f,'l 'l6f t, 3 00/- !lftrq,t
(iii) ~ 'ijqcf ~ <ii 3Rf1fo 'lffi!'ii1 ~ ~ ~ ~ - ~ ~ . 2,500/-~ f.m,!r ~ ~ 1flfir<t; 3111.i ~ - 40,000 / - <f 'i!t'1 "lift t,
4 ~ m/f1a ~ ) 31~Ptl.ll\, 1956 ii;~ ~ J:111<1 ~ Qiffl~vl. -?1o11R.<1>0!. 2,500/-~ ~~ $ ~~ ~~
5 (a) ~ ~ alR llf<lffi 2,500/-~
(b)~ I
(i) ~ $ ~ ~ ~ ml' 'ff'II.I- ~ 'I< \iITTt fcm1 uiA' <ITl'! i'Gwf.'t.r~~ <t; 31'JtlR f.rl"! l!tf
~ 3kr>ln 3fFl'1ITT') ~
(a)~ 'llofl $ ~ 2,500/-~
(b) ~ 'llofl <t; ~ 2,000/- !lftrq,t
(o)~ wft 'i/i~ 1,000/- ~
s11't<si-s ({ft"f<ll. cZfll(m. 311vfl~cfi 1aN 3fR ~'lvf'11~r t1x CfR ~iht<t>, 2011
31 '!'t{ '41
(3 am 7$'1 ~)
15
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(ii) ~ -wifl >'! "fl! ;ilR ~ ~ (i) ~ xi.~f&a o~ f<l;v v!R c1r.1 <liT!l, qt{ 1f <1>1qff.'ila f<l;v
~# t .. . ...
-
I
(n} ~ <:<, ffi<'I ,;r co"! 1,500/-~
(b) cm ;;rroi ·~ 3l!m» 2.SOO/. llfrr.;,t
6 fqiq;ff ~'l . 1956 if; ~ ~ ~ ('ffi'<m &m ~ f<l;1/ ~ <ITT ~) 2,500/- llfrr.;,t
7 ~ ~ ~ . 2005 ~ c'!;m ~ 3rn<IJ tfui"jq,'( Oj ~ "11'21 ~ / «lT'fRt {Tf<; ~ 18 Tf ~
~ <ITT ~) RlA'<l>r ~ ~ 1j;ffiffi ~ ,f) qt{ ,'j f.r"'I ~ " J<Ti1T m:-
(a) <f. 5,00,000/- cf<I> ~~
- (b) " · 5,00,001/- <'f <'. 10,00,000/· <'Jq; J ,000/- >ITT'i<l'fi
(c) "· J 0,00,001/- 'fl "· 25,00,000 /- <f<f; l,500/ - >ITT'i<l'fi
(d ) "· 25,00,001/- ~ " · 40,00,000/- <f'!> 2,000/-~
(e) <'. 40,00,000/- .'\ 3llm!; 2,500/-~
~ ~ ~ . 2005 ~ ~ ~ ~ q;:;fjqi '(Oj ~ l'\.- illU[ ~ / cZf'l'C!'R'T
(ff<; mr 1s Ti ~ 7f(/ .tr i;~ ) am l) w x!<lff ~,, <fi ~ ~ ~
8 ~ - 1 ,'j ~ 7f(/ '1RA'i <ITT cZITC!N loffl t_ ~ RiR'<l>r cfTfitcf; ~ ~ -!) ~ Tf
f.r"'I wif'r >'! wn m :-
(a)<' . 3,00,000/- <f<f;
~
(b) ... 3,00,001/ - ~ " · 10,00,000/- cf<jj l , 000/- >ITT'i<l'fi
(c) <'. 10.00,001/ - 'ii <'. 25,00,000/- <f<li 1,500/-~
(d) ... 25,00,00J/ . 'fT ... 40,00,000 /- oq; 2,000/-~
(e) -.;, 40,00 ,000/- 'fT ~ 2,500/ - >ITT'i<l'fi
9 ililfoll'il <Ii ~ iltm f<I; ~ ~ . 1948 Tf AA'c ~ l]'qf t W 'R ~
l , 000/- Wt'fclti 7,'f~~t
- 10 ~ ~ ~ ;,ifflJf.t,111 <fi atcrfo 4R~1~t1 ~ <ii f.lmcfflT. ~~ <I; ~ ;;rr <mtITTl
-nff t <Im lf'G "fRll:lT 7 Tf l!i1f%. ~ f<l;1/ ~ t
(i) WITT~ 'oft ~ ~ t . ~
(ii) WITT 5 ,;r ~ ~ ~ "It! 500/ -~
(iii) "'t<i 5 .'\ 3l1mlf ~ 10 "!l <l>'i ~ ~ f l,000/-~
(iv) WITT 10 .'I ~ ~ 20 ;#r <Ii"! ~ ~ ~ 2,000/-~ ,___
(v) m;;l 20 "it ~ ~ q;¢m ! 2,500/- i'.!1mflt
11 (a) irs:m; ~ ~ ~ m.i ~ . ~ ~ :,iic:','1'14,4<'1 fflfl1:r ~ ~ ~ 2,500/- Jlftrif'f ~ t
Cb) <llq<'f f4.r. croi m. w; ~ . <'!\J '41<'! 'WF.l, ~-ffiir fual. ~. ~ • .iJ;J
~ . ~ ~ . ~+c"'lo,.fl.i. $ ~. ~ ~ . <l'<l~ il'fl. ~ q,19ftgfeq,01 2,500/- .ll'failt
~ . ~ tfl (~ 'iS ~ ). ~ t;f.i,r ~ '$ «rfift 31~ ~
(c) "iftf7r 'ITT'! 'ti<i i!l~c!<'i (xrvq 3l2!'1l ~ 'ffi'<ffl &m 6 'i:ll~il 'iITT ~ ) '$ t<ff'fi 2,j OO/- >ITT'i<l'fi
16
18
17
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(d) ~WF/i;;f) ~ ~ 31\x ~ ~ "ifi «il' fl ~ ~ii 2,500/- m1f
I (eJ ~ qrc.1,. ~ ~ w.;r ~ *1i~ctl ii~ ~ 31e!<!l ~ - 2,500/-~
(f) ffi'f w-l1 (Fciurol) 1i; m'4 ). ffi'I ~ ~ <Ti 'lW-1). ~ flra. q;q ~.
R..;;1i!$fe11 flra, 3IRT flra. 'q1Qffi ~ 3l(lf<TI 11-ti,,1><•1 ~ - ~ 3l1GT fi'wr ~ ~
<iil,Mct). 'l'i<: f<lf.iii\•1 ~. ~ . s'l~<1~ f<lf.'!~!01 ~ ~ ~ 312-'<IT ~ FclP!ii\•1 1,500/- m1f
~ (ij 'GjT ~ 7 ij mf4c:I clllff ~ 10 if; (3!) 31\x (q;} ~ ffllIT ;f; fc:n"I t\ <J;l
~) ifj ~ 3lmi1 ~
. 12 (n) 3llill~ Q moJ 3T~ olTIWT 1ITTffi ~ 10 "ff <fill 1lilR 'Ji1t t </; 'ffFori# 2,500/-~
{b){i)~ ;,',~ 2,500/- m1f ..--·
1,000/-~ (ii)~ cTf<l;;;r $ ~
(iii)~ tTr.R $ 'i1f.rq; 1000/. llfctq,f
(iv) <1>'.r.r tr<fl ~tjl<'l<f• ~ filr.r.r !RmT. ~ f.l;,,~c;i. om ';ffiifi ~ mf4c:I it 2,500(-~ ,f
13 ~ ~ 75 ~ (aik'i~<l'W lf>1 ~) ~ ~ QfiR ~. 1968 '<fi ~ 2500/- llfctci,f tRflre IIGR W!II 'Tll1 t l!fcl ~qWJ
' ~)t ilT6'f <i; ~ (<rr 311d~in li <J;T ~ ) ~ ~ ~ 31f?lf.'!<1~. 1988 </; 1000/-~
3ffilffi tRflre llGR W!ll 1Tm t \/ l!fcl~~ l?:
14 ffi:Of/~ !!GR ffi 'ci'TR. ft,.g WT $ 3!ITT'l- ll'Gl'f ffl <fiM ~ if; 3ffilffi ~
~ m. ~ ~ . '"' <ffllWf -.i ~ -.!i <'n"l m
2,500/-~ (a) t 'GJT iflf i'l ~ ofRB' ~ ~ ~ ~ mrR i'f ~ f
(b) i3'CRffif (a) if '3 <'t'l iti <1 <'ii 3lo!JclT 1,500/-~
15 r.ic ~ q;J ~ "ffl qffi ~ 3l2lqf ~ . 2,500/-~
16 ~ ~~Fell!'! ~l?la :ii~Pi!J'l <t; 3f<'flIB ~ ~ 31\x f<l>.1\' <)w, <ZJlC!R 31~ ~ "ff ~ t,
(i) ~ «R <!fr flil!Ftl!li 2,50()/. llfctci,f
(ii)~- ~ t,m cg~ . 2,500/- llfllifll - .. {iii) ftro!r ~ *t 'A~r.t!ll 1,000/- llfllifll
(iv) f4q,J~<ii.:/~"" iil'l ~ 500/- ilfi't<l'f ,.....
( v) 'lTl'i ""' *t ~f 100/-~ ' 17 ff<lM ~ vffiT fl!; ff<lM f<lf.'!!l~'l ~- 1949 if ~ t 2,500/- llfllifll
- -- 18 ~ 311£1~ . 1956 <ff 3ITflTil ~ <l'lfl ~ 'GjT <)w, '1Zl1llR &elciT ~. "ff 2,500/-~ uffe 1 .
19 ~ <i; ~ ~ 'GJT fcl,'lft <)w, '&!ltm 3leFU 311;;\)f<lq;J "ff ~ ! 1,000/-~
20 'ilJti 31<#"3...!c:, ~ tffil t :
(i)~ w "1 <fil! ~ - ~ tjrq w "ff~ ~ 1,0001- Jl'Ftiq,t
(ii) 'l'til w "ff ""' ~ 2,500/- l!fcliflf
21 ~ !IF<ii:,i.,,. ftRlij ~ q, 111~l;:1a1 (3!f¥G , ~)~ 1.1'1~~ ~ ~ ~ ~ ~ ~ q;r
19
35 '[Qi? <A<$~ ---- · 750/- ~
(b) ~ ~ :ilt< ~ a-~ ltffiil ~ m - ~ -~ - q- J.'- e - ~11-~- cl- ITT- . ---,.2-, s- oo-,_- ~.,..fa-,qf(,_,
·-·- ---- - - --i 2,500/- ufircft! - ·---· ·-- - - ---- ---+-- ·--:,--,,-1 2,500/- !lfmf<i
32 u:wm W f.Fi ii>T ~ ffl / ~,ft !
(a)~ 31~ l!$R ~
(b)~~~
2,500/- lrim;,t
29 ~ ~ / llfimul ~ urif ~ ~ ~ ~ 'GlffiT 'ITT 1,000/-lm'rir<I
J,000/-~ 30 Cf CiWln vl1 ~ / 311~qft:;fi ~ ~/«rrt . -..t.w:~ vll 'ffiilil< &ITT~
~~ 1'<1<1>cii•1 GR! <i'<llffi<i t
28 1rlfffur<I> ffifExcerpt shown. Open the full act in Lexace.