Section 138B(2) in Chennai City Municipal Corporation Act, 1919

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State of Tamilnadu - Subsection

Section 138B(2) in Chennai City Municipal Corporation Act, 1919

(2)[Each branch or unit of a company, Hindu undivided family, firm, corporation or other corporate body, society, club, body of persons or association which transacts business and every person] [Substituted by Tamil Nadu Municipal Laws (Second Amendment) Act, 2009 (10 of 2009) (w.e.f. 1.9.2009), for words 'Every company which transacts business and every person'.], who is engaged actively or otherwise in any profession, trade, calling or employment within the city on the first day of the half-year for which return is filed, shall pay half-yearly tax at the rates specified in the Table below in such manner as may be prescribed:

SI. No.	Average half-yearly income	Half-yearly tax
(1)	(2)	(3)
	From	To
	Rs.	Rs.	Rs.
1.	Upto 21,000		Nil
2.	21,001	30,000	60
3.	30,001	45,000	150
4.	45,001	60,000	300
5.	60,001	75,000	450
6.	75001 and above		600

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State of Tamilnadu - Subsection

Section 138B(2) in Chennai City Municipal Corporation Act, 1919