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Whether profession tax is applicable?

Tax queries 175 views 1 replies

Can anyone suggest me whether a photographer in Maharashtra ( a sole proprietor engaged in taking photography orders of Weddings, Reception, Birthdays and the like family functions) is liable to pay profession tax? His total income for the FY1415 was Rs. 299760 (Rs.24,980 per month) and for FY1516 the income is more or less the same amount. Please als note that he does not have any employees under him. I referred to the Schedule I of Maharashtra State Tax on Professions, Trades, Callings and Employment Act,1975 wherein under entry 7,a reference to still photographers is made but those still photographers who are self employed in the Motion Picture Industry, Theatre, Orchestra, Television, Modelling or Advertising Industries. So, can anyone suggest me on this with proper reference to relevant section, rule or schedule.


Attached File : 1639136 20160621130509 rate schedule 05052015.pdf downloaded: 148 times
Replies (1)
Entry 7.Self-employed persons in the Motion Picture Industry, Theatre, Orchestra, Television, Modelling or Advertising Industries, as follows: (a) Writers, Lyricists, Directors, Actors and Actresses (excluding Junior Artists), Musicians, Play-back Singers, Cameramen, Recordist, Editors and Still-Photographers. So In sub entry (a) you are falling under Cameraman and Still photographer more or less. You need to pay 2500 P.a as Professional Tax as your income exceeds 10000 p.m.as per 2014-15 Slab rate.


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