TaxTMI 
TaxTMI 
Implementation of Online Registration and Payment of Professions Tax with Effect from 1st October, 2025
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....le in the Department's website www.nagalandtax.nic.in for access by all concerned. Therefore, all persons liable for registration and payment of Professions Tax are directed to get themselves registered or enrolled, as the case maybe. The Class of persons and the applicable Rate of Tax payable is given below: - THE SCHEDULE SI.No Class of persons Rate of tax (Rs.) 1. Salary and wage earners. Such persons whose monthly salaries or wages are- (i) Less than Rs. 4,000/- Nil (ii) Rs.4,000/- or more, but less than Rs. 5,000/- 35 per mensem (iii) Rs. 5,000/- or more, but less than Rs. 7,000/- 75 per mensem (iv) Rs. 7,000/- or more, but less than Rs. 9,000/- 110 per mensem (v) Rs. 9,0....
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....the amounts of fee, remuneration, commission or any other charge, by whatever name called, relating to his professions or callings in Nagaland, received by him during the immediately preceding year. 4. a) Members of Associations recognized under the Forward Contracts (Regulation) Act, 1956- 2,500/- per annum b) (i) Members of Stock Exchanges recognized under the Securities Contracts (Regulation) Act, 1956- 2,500/- per annum (ii) Remisiers recognized by Stock Exchange- 1,800/- per annum 5. a) Estate Agents or Promoters or Brokers or Commission Agents or del credere Agents or Mercantile Agents, Advertising agents, Clearing and Forwarding Agents .- 2,500/- per annum b) Contractors of all description e....
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....rol/diesel filling stations (oil pumps) and agents and distributors including retail dealers of Liquefied Petroleum Gas, Service Stations, Garages and Workshops of automobiles. 2,500/- per annum 9. a) Owners (or lessees) of Rice Mills, Atta/Flour Mills, Oil Mills, Stone Crushers, Bottling Units, Tiles Factories, Biscuit Factories, Chemical and Pharmaceutical Laboratories, Furniture Making Units, Printing Presses (with power), Fruit Canning Units, Dry cleaners, Interior decorators. 2,500/- per annum b) Owners (or lessees) of Nursing Homes, Hospitals, X-Ray Clinics, Pathological Laboratories, Tutorial Homes/Colleges or Institutes, Shorthand and Computer Institutions, Training Institute of any description. 2,500/....
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....ting Mobile Phones 2,500/- per annum (vi) Persons operating Internet Service & Internet Cafes and e- Commerce Business 2,500/- per annum 13. 1) 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- 2,500/- per annum a) Apex Societies (State Level) b) Central Societies (District Level) 1,500/- per annum 2) Any other Societies 500/- per annum 14. Banking Companies as defined in the Banking Regulation Act, 1949 (X of 1949) 2,500/- per annum 15. Companies registered under the Companies Act, 1956 (1 of 1956) and engaged in any professions, trades or callings. ....
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....v) Where more than ten employees are employed 2,500/- per annum 2) 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 :- (i) Where not more than ten workers are working 1,500/- per annum (ii) Where more than ten workers are working 2,500/- per annum Explanation- For the purpose of determining the liability and the rate of tax under this entry, the higher number of employees or workers at any time during the year shall be reckoned as the basis. 21. Persons other than those mentioned in any preceding entries, who are engaged in any professions, trade, callings and employments. 500/- per annum Or A....