Professional Tax (P Tax) In India : All States Summary, PTAX SLABS, RATES, ACT, RULES, RETURNS & PROCEDURE

ANDHRA PRADESH PROFESSIONAL TAX OR APPT SUMMARY, PTAX SLABS, RATES, ACT, RULES, RETURNS & PROCEDURE:

Sl. No.	Description	Tax Per month (PM) or Per Annum (PA) in (Rs)
(1)	(2)	(3)
1	Salary and wage earners whose monthly salaries or wages in Rs:
	(i) Up to 15,000	Nil
	(ii) From 15,001 to 20,000	150 PM
	(iii) Above 20,000	200 PM
2	Legal practitioners, Solicitors, Notaries, Tax Consultants, Chartered Accountants, Technical and Professional Consultants, Engineers, RCC Consultants, Architects, Management Consultants, Estate Agents, Chief Agents, Principal Agents, Special Agents, Insurance Agents, Surveyors or Loss assessors registered or licensed under the Insurance Act, 1938 (Central Act IV of 1938), Pigmy Agents, UTI agents, Authorized assistants and Sub brokers recognized by SEBI, Commission Agents, Dalals, Brokers, Auctioneers, Medical Practitioners, Journalists, Medical Consultants (Other than Practitioners of Ayurvedic, Homeopathic and Unani systems of Medicines), Dentists, Radiologists, Pathologists and persons engaged in other similar professions or callings of a Paramedical nature, whose standing in the profession is:
	(i) Up to 5 years	Nil
	(ii) More than 5 years	2500 PA
3	Members of Stock-Exchanges recognized under Security Contracts (Regulation) Act, 1956	2500 PA
4	Contractors scoring annual turnover as under:
	(a) Below Rs.10 lakhs	Nil
	(b) From Rs.10 lakh to Rs.50 lakhs	1250 PA
	(c) Above Rs 50 lakhs	2500 PA
5	Directors drawing remuneration from the company (other than those nominated by the Government) of Companies Registered under the Companies Act, 1956.	2500 PA
6	(i)Race horse owners, Trainers and Book Makers licensed by the Turf clubs of Hyderabad Race Club or any other Race club.	2500 PA
	(ii)Jockeys licensed by the Turf clubs.	1250 PA
7	Persons employed in the motion picture industry namely:-
	(i) Film Producers, Film Distributors, Film Directors, Cinematograph Film Processors, Directors of Photography, Music Directors, Choreographers, Lyricists, Actors and Actresses, Story writers, Play-back singers, Recordists, Editors, Owners or Lessees of outdoor film units.	2500 PA
	(ii) Assistant Music Directors, Assistant director of Photography, Cameraman, Still photographers, Junior Artists, Production Managers, Assistant Directors, Assistant Cameraman, Assistant Recordists, Assistant Editors, Musicians and Dancers.	1250 PA
8	APVAT registered Dealers or Dealers liable to be Registered under APVAT Act 2005 including FP shop dealers, Shopkeepers (Employers) of establishment as defined under AP Shops and Establishment Act 1988 whose annual business turnover is Rs:
	(i) Below Rs.10 Lakhs	Nil
	(ii) From Rs.10 lakhs to Rs.50 lakhs	1250 PA
	(iii) Above Rs. 50 lakhs	2500 PA
9	Owners or Lessees of factories as defined under the Factories Act, 1948 with annual turnover as follows:
	(i)Below Rs.10 Lakhs	Nil
	(ii) From Rs.10 lakhs to Rs.50 lakhs	1250 PA
	(iii) Above Rs 50 lakhs	2500 PA
10	Owners or Lessees of Petrol/Diesel/Gas filling stations and Service stations, Garage and Workshops of automobiles.	2500 PA
11	Owners or Lessees of Nursing Homes or Hospitals other than those run by the State, Local Bodies or Central Government.	2500 PA
12	Owners or Lessees of Pathological Testing Labs, X Ray Clinics and Medical Diagnostic Centers.	2500 PA
13	Owners or Lessees of Beauty Parlours/Saloons and Interior Decorators.	2500 PA
14	Owners or Lessees of Hotels, Restaurants, Bars or Lodging Houses having annual turnovers as follows
	(i) Below 10 Lakhs	Nil
	(ii) From 10 lakhs to 50 lakhs	1250 PA
	(iii) Above Rs 50 lakhs	2500 PA
15	Owners or Lessees or operators of Convention Centers, Cinema theatres, Amusement Parks, Clubs, Resorts, Video parlours, Master Cable TV, Cable TV, DTH, Video games and Computer Games	2500 PA
16	(i) Holders of permits of less than Three(3) transport vehicles (other than auto-rickshaws) granted under the Motor Vehicles Act, 1988..	Nil
	(ii) Holders of permits of Three( 3) or more transport vehicles (other than auto-rickshaws) granted under the Motor Vehicles Act, 1988.	2500 PA
17	Money lenders, licensed under the law relating to money lenders, Micro Finance Institutions(MFIs) and Individuals or institutions conducting/running Chit Funds.	2500 PA
18	Co-operative Societies registered under the A.P. Co-operative Societies Act, 1964 and engaged in any profession, trade or calling:
	(i) Village and Mandal level societies.	Nil
	(ii) District Level societies.	1250 PA
	(iii) State level societies.	2500 PA
19	Banking Companies as defined in the Banking Regulations Act, 1949 including its each branch/ATM/extension counter in addition to the area Office/Zonal Office/Head Office. Explanation: For the purpose of this entry “Banking Companies” shall mean and include any bank, which came into existence after the year 1949 through separate Act but whose operations are Governed by the provisions of the Banking Regulation Act, 1949 (Central Act 10 of 1949) irrespective of how the bank(s) came into existence.	2500 PA
20	All Companies registered under the Companies Act, 1956, not being a dealer under APVAT Act 2005 and engaged in a profession, trade or calling with turnover of Rs. 10.00 lakhs and above.	2500 PA
21	Each partner of a firm drawing remuneration from the firm engaged in any profession, trade or calling.	1250 PA
22	Travel Agencies	2500 PA
23	Advertising Firms/Agencies	2500 PA
24	Persons using Photocopying machines for job works:
	(i)Less than 3 Photocopying machines.	Nil
	(ii) Three or more number of Photocopying machines.	1250 PA
25	Video Cassette, DVD, CD Libraries.	1250 PA
26	Each branch and Head Office of Educational Institutions and Tutorial Colleges or such other Institutes other than those owned by the State, Local Bodies or Central Government.	2500 PA
27	Institutes such as Motor Driving Institutes, Technical Training Institutes, Computer Institute selling time, Computer training Institute, Typewriting and shorthand training Institutes by whatever name they are called other than those owned by State or Central Government.	2500 PA
28	Property Developers including Land Developers and Building / Flat Developers.	2500 PA
29	Owners or Lessees of Marriage Halls/Kalyana Mandapams/Auditorium/Convention Halls.	2500 PA
30	Transport Companies and Transport contractors including Forwarding and Clearing agents.	2500 PA
31	Weigh Bridge Operators	1250 PA
32	Courier Service Operators	2500 PA
33	Broadcasting and Telecasting Service Providers other than Central Government or State Government agencies.	2500 PA
34	Mobile phone or fixed line phone service providers, Internet Service Providers, Leased Lines Service providers, VSAT Service Providers and Wireless Service Providers.	2500 PA
35	Owners of Call centers and BPO/KPO Centers.	2500 PA
36	ISD, STD and PCO Operators , other than Government or physically challenged persons, with:
	(i) One Telephone line	Nil
	(ii) More than one Telephone line	1250 PA
37	Cyber Cafes.	2500 PA
38	Owners or Lessees of premises, rented or leased out for commercial or industrial purposes, other than those owned by State, Local Bodies or Central Government Agencies.	2500 PA
39	1.Agriculturalist, 2. Persons engaged in performing religious duties, 3. Skilled persons that is to say Gold Smith, Black Smith, Pot Maker, Basket Maker, Washerman, Barber, Cobbler, Tailors, Carpenters, Masons, Plumbers, Book Binder, Toddy Tappers and Electricians 4. Physically Handicapped persons with 40% or more disability of any kind, 5. Dry Cleaners.	Exempted
40	Persons, other than those mentioned in any of the preceeding entries, who are engaged in any profession, trade or calling or employment with annual income of more than Rs 1,80,000/- but excluding those who are exempted under Section 31 of the Act and Entry No. 39 above.	2500 PA`

Penalty For Non Payment:- Under Section 11, of Andhra Pradesh Professional Tax or APPT Act read along with Rule 13, 14, 15Penalty For Non Payment:- Under Section 11, of Andhra Pradesh Professional Tax or APPT Act read along with Rule 13, 14, 15:

Payment of tax by employers

An employer shall make payment of tax and interest and penalty (if any) by deposit of the requisite amount in the Treasury by Challan in Quadruplicate. The copies marked original and duplicate shall be returned to the employer duly receipted, of which the copy marked duplicate shall be submitted by the employer; other than an officer referred to in Rule 15 to the assessing authority along with the return prescribed by Rule 12. An officer referred to in Rule 15 shall forward such receipted copies of challans marked duplicate to the assessing authority along with statements prescribed in the said rule.

Payment of tax by enrolled persons

A person enrolled under sub-section (2) of Section 6 and liable to pay the tax shall make payment of tax within the period prescribed in Section 10 by paying the requisite amount into the Treasury by Challan in Quadruplicate. The copies marked original and duplicate shall be returned to the person duly receipted of which the copy marked duplicate shall be submitted by him to the assessing authority as proof of payment of tax.

Where payment of tax, interest and penalty (if any) if required to be made to a Collecting Agent appointed under Section 14 such payment shall be made within such time as may be notified by means of a paying-in-slip duly filled in Form VI in duplicate.

The Collecting Agent shall credit to the treasury by challan in Quadruplicate on or before the 10th of each month the amount of tax, interest and penalty collected by him during the preceding month under sub-rule (2) and forward the receipted copy of the challan marked duplicate to such authority as may be specified by the Commissioner along with a statement of collection in Form VII signed and verified by him.

Deduction of tax amount from the salary or wages of employees

The drawing and disbursing officer shall be responsible for the deduction of due amount of tax from the pay bill of the employees. The deduction shall be made every month, and the pay of wages of such an employee for the month of February shall not be permitted to be drawn unless the cash for the period from March to February or part thereof or from the month in which the employee has attracted liability to pay the tax to February, as the case may be, has been fully deducted and a statement showing such deduction has been enclosed with the pay bill. The drawing and disbursing officer, shall furnish to the assessing authority not later than the 30th April, a statement relating to the payment of salary made to the Government Servant along with a certificate that the tax payable in respect of the employees for whom they drew during the year immediately preceding has been deducted in accordance with the provisions of the First Schedule to the Act. Such statement shall show the name of the employee, the details of salary drawn, the amount of tax deducted there form and the period to which the tax relates.

Notwithstanding the provisions contained in Rule 13 and sub-rule (1) of this rule the liability of an employee to pay the tax shall not cease until the due amount of tax in respect of him has been fully paid to the Government account, and without prejudice to the aforesaid provisions, the said amount may be recovered from him if the employer or the assessing authority is satisfied that the amount has not been deducted from his salary or wages.

Under Rule 24, If the assessee does not deduct the tax at the time of payment of salary or wages after deducting, fails to pay tax or if an enrolled person fails to pay the tax as required by or under the Act, he shall pay in addition to the amount of such tax, interest at the rate of two rupees for every one hundred rupees or part thereof for every month or part thereof from the day/date specified for its payment.

Under Section 12, read along with rule 17 If an assessee fails, without reasonable cause to make payment of any amount of tax within the time specified in the notice of demand, the assessing authority may, after giving him a reasonable opportunity of making his representation, impose upon him a penalty which shall not be less than twenty five percent but not exceeding fifty percent of the amount of tax due. This penalty shall be in addition to the interest Payable under sub-section (1) or sub-section (2) of  section 11.

ASSAM PROFESSIONAL TAX SUMMARY, PTAX SLABS, RATES, ACT, RULES, RETURNS & PROCEDURE:

SL NO	CLASS OF PERSONS						RATE OF TAX
1	Salary and wage earners such persons whose monthly salaries or wages are
	(i) Less than Rs.3500/-						Nil
	(ii) Rs.3500/- or more but less than Rs.5000/-						Rs.30/- per mensum
	(iii)Rs.5000/- or more but less than Rs.7000/-						Rs.75/- per mensum
	(iv) Rs.7000/- or more , but less than Rs.9000/-						Rs.110/- per mensum
	(v) Above Rs.9000/-						Rs.208/- per mensum
2	(a) Legal practitioner including Solicitor and Notaries Public;
	(b) Medical dentists;	practitioner	including	medical	consultant	and
	(c) Technical and professional consultants including Architects, Engineers, Chartered Accounts, Actuaries, Management consultants and Tax consultants;
	(d) Chief Agents, Principal Agents, Special agents and Surveyors or loss Assessors registerd or licensed under Insurance act, 1938( 4 of 1938);
	(e) Any other person who is engaged in any profession, trade, calling or employment but not mentioned in any other entry of the Schedule;
	Where the annual gross Income in the profession of any of the persons mentioned above is
	(i) Less than Rs.40,000?-						Nil
	(ii) Rs.40,000/- or more but less than Rs.60,000/-						Rs.480/- per annum
	(iii) Rs.60,000/- or more, but less than Rs.1,00,000/-						Rs.1000/- per annum
	(iv) More than Rs.1,00,000/-						Rs.2500/- per annum
	Provided that any person, who is the recipient of any cultural, literary or sports pension, shall not be required to pay any tax under this Act even if such person is engaged in any other profession, trade, callings or employment:
	Provided further that the societies providing education to the physically and mentally challenged persons shall not be required to pay any tax under this Act.
3	(a) Members of Associations recognised under the Forward Contracts (Regulations) Act, 1956 (42 of 1956)						Rs.2500/ per annum
	(b) (i) Members of Stock Exchange recognised under the Securities Contracts (Regulations) Act,1956 (42 of 1956)						Rs.2500/ per annum

	(ii) Remisiers recognised by a stock exchange	Rs.1800/ per annum
4	Estate agents or brokers or building contractors	Rs.2500/ per annum
5	Directors(other than those nominated by Government) or Companies Registered under the Companies Act,1956 ( 1 of 1956)	Rs. 2500/- per annum
6	Dealers including owners of any mills/industry within the meaning of of a sales tax law in Assam such dealers whose annual gross turnover of all sales is
	Upto 31-03-2008 (i) Less than Rs.1,00,000/-	Nil
	(ii) Rs.1,00,000/- or more but less than Rs.3,00,000/-	Rs.1000/- per annum
	(iii) Above Rs.3,00,000/-	Rs.2500/ per annum
	From 1-04-2008 (i)         Upto Rs.4,00,000/- (ii)        More than Rs.4,00,000/- and upto Rs.7,00,000/- (iii)       More than Rs.7,00,000/- upto Rs.10,00,000/- (iv)       More than Rs.10,00,000/-	Nil Rs.1,000/- per annum Rs.1,500/- per annum Rs.2,500/- per annum
7	Occupiers of factories as defined in the Factories Act, 1948( 63 of 1948) who are not dealers covered by entry 6: such occupiers of factories-
	(a) Where not more than five workers are working	Rs.350/- per annum
	(b) Where the number of workers is five or more but less than fifteen	Rs.2000/ per annum
	(c) Where the number of workers is more than fifteen	Rs.2500/ per annum
8	Employers of shops and establishments within the meaning of the Assam Shops and Establishment Act,1971 who are not dealers, covered by entry 6: such employer's  of establishment-
	(a) Where there are no employess	Nil
	(b) Where not more than five people are employed	Rs.300/-
	(c ) Where more than five, but not more than ten peoples are employed	Rs.1500/- per annum
	(d) Where more than ten peoples are employed	Rs.2500/- per annum
9	Owners of lessees of Petrol/Diesel filling stations and service stations	Rs.2500/- per annum
10	(a) Licensed foreign liquor vendors and employers  of residential hotels	Rs.2500/- per annum
	(b) Proprietors of cinema houses and theatres	Rs.2500/- per annum
11	Holders of permits for transport vehicles, granted under the Motor Vehicles Act,1988 (59 of 1988), which are used or adopted to be used for hire or reward:
	(a) in respect of each taxi owner and four wheelers small- goods                                                                      vehicles	Rs.500/- per annum

Notice of demand.- Where any tax or penalty or interest is payable in consequence of any order passed under or in pursuance of this Act, the assessing authority shall serve on the person concerned a notice of demand in the prescribed from specifying the amount so payable. (See Rule 24/Form VIIB)

Amendments: In Section 11 , the words “or interest” have been inserted w.e.f. 1-4-92 by Assam Act No. XI of 1992, published in the Assam

Gazette of 6th June 1992.

Payment of dues. –

( 1) The amount of tax due from enrolled persons for each year as specified in their certificate of enrolment shall be paid :

(a) in respect of a person  who stands enrolled before  the commencement of a year  and is enrolled on or before  31 st day of August of a year  - Before the 30th day of September of that year.

(b) in respect of a person is enrolled after the 31st . day of August of a year: Within one month of the date of enrolment

(2) In other cases the amount of tax due shall be paid in accordance with the provisions of sub-section (5) of section 5A or, as the case may be, sub-section (2) of section 7 or subsection (5) of section 8.

(3) The tax payable under this Act shall be paid in the prescribed manner. (See Rule 25 to 30/ Form VII C & VIID)

(4) All other dues shall be payable in the prescribed manner by such date as me be specified in the notice of demand and where no such date is specified, it shall be paid within 15 days from the date of service of the notice of demand.

Amendments. Section 12 has been substituted w.e.f. 1-4—92 by Assam Act No. XI OF 1992, published in the Assam Gazette of 6th June, 1992.

Consequences of failure to deduct or to pay tax.- (1) If an employer (not being an officer of the Government) fails to pay the tax as required by or under this Act, he shall, without prejudice to any other consequences and liabilities, which may incur, be deemed to be as assessee in default in respect of such tax.

(2) Without prejudice to the provisions of sub-section (1), an employer referred to in that sub-section shall be liable to pay a simple interest at two percentum of the amount of tax due for each month or part thereof for the period for which the tax remained unpaid.

(3) If any person fails to pay the tax as required by or under this Act, he shall be liable to pay a simple interest at the rate and in the manner laid down in sub-section (2) above.

Amendments: (1) Section 12A has been inserted w.e.f. 1-4-1992 by Assam Act No. XI of 1992, published in the Assam Gazette of 6^th June,1992.

(2) In Section 12A, in sub-section (3) for the words, “an enrolled”, occur between the words ‘If’ and ‘person’, the word “any” has been substituted w.e.f. 1-6-1999 by Assam Act No. XII of 1999.

Penalty for non-payment of tax.- if any person or an employer fails without reasonable cause, to make payment of any amount of tax within the time or date specified in the notice of demand, the assessing authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty of minimum fifty percentum subject to a maximum of two hundred percentum of the amount of tax due.

Amendments: (1) Section 12B has been inserted w.e.f. 1-4-1992 by Assam Act No. XI of 1992, published in the Assam Gazette of 6th June, 1992.

(2) In Section 12B, the words “an enrolled”, occur between the words ‘If’ and ‘person’, the word ‘any’ has been substituted and for the words “a registered”, occur between the words ‘or’ and ‘employer’, the word “an” has been substituted w.e.f 1-6-1999 y Assam Act No. XII of 1999.

Amendment:- In Section 12B, for the word “fifty”, the word “hundred” has been substituted w.e.f. 8- 06-2005 by Assam Act No. XVII of 2005, published in the Assam Gazette vide Notification No.LGL.55/2005/7 Dtd. the 30th April, 2005.

Amendment: In the principal Act, in section 12B, for the words, “not exceeding hundred percentum”, appearing between the words, “impose upon him a penalty” and “of the amount tax due”, the words “of minimum fifty percentum subject to a maximum of two hundred percentum” has been substituted vide notification no. LGL.55/2005/30 Dated 7th February, 2009 published in the Assam Gazette Extraordinary no.41 Dated 7th February, 2009.

BIHAR PROFESSIONAL TAX SUMMARY, PTAX SLABS, RATES, ACT, RULES, RETURNS & PROCEDURE:

The present schedule appended to said Act shall be substituted by the following-

SCHEDULE

(See Section 4)

Schedule of rates under The Bihar Tax on Professions, Trades, Callings and Employments

Act, 2011

S.N.	Class of Tax Assesses	Amount of Tax payable
1	(a) Persons, whose income do not exceed three lac rupees per annum.	Nil
	(b) Persons, whose income exceeds three lac rupees per annum but does not exceed five lac rupees per annum.	One thousand rupees per annum.
	(c) Persons, whose income exceeds five lac rupees per annum but does not exceed ten lac rupees per annum.	Two thousand rupees per annum
	(d) Persons, whose income exceeds ten lac rupees per annum.	Two thousand and five hundred rupees per annum
2	Dealers registered under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) or Dealers registered only under the Central Sales Tax Act, 1956 (74 of 1956), whose annual turnover of Sales or purchases,-
	(i) do not exceed ten lac rupees per annum.	Nil
	(ii) exceeds ten lac rupees per annum but does not exceed twenty lac rupees per annum.	One thousand rupees per annum.
	(iii) exceeds twenty lac rupees per annum but does not exceed forty lac rupees per annum.	Two thousand rupees per annum
	(iv) exceeds forty lac rupees per annum.	Two thousand and five hundred rupees per annum
3	Holders of Permits for Transport Vehicles issued under the Motor Vehicles Act, 1988 (59 of 1988), which are used or adopted to be used for hire or reward,

4                                                                       [       2               2016

S.N.	Class of Tax Assesses	Amount of Tax payable
	where any such person holds permit or permits for,-
	(a) any taxi passenger car, for each such vehicle;	One thousand rupees per annum.
	(b) Trucks or buses for each such vehicle;	One thousand and five hundred rupees per annum
	Provided that the total tax payable by a holder under this entry shall not exceed rupees 2,500 per annum.
4	(a) Cable operators, Film distributors (b) Persons owning/running Cinema hall, Theatres (c) Persons owning/running marriage halls, conference halls, commercial halls and residential hotels (d) Persons owning/running health centers (e) Persons running /conducting coaching classes (f) Owners or lessees of Petrol/Diesels/Oil Pumps and Service Stations. (g) Licensed Foreign Liquor Vendors (h) Persons owning/running Brick klin (i) Banking Companies, as defined under the Banking Regulation Act, 1949 (10 of 1949) (j) Companies registered under the Companies Act, 1956 (1 of 1956) and engaged in any profession, trade or calling.	Two thousand and five hundred rupees per annum

Note 1- Notwithstanding anything contained in this Schedule, where a person is covered by

more than one entry of this Schedule, the highest rate of tax specified under any of those entries shall be applicable in such case.

Note 2- For the purpose of Entry 2 of the Schedule, the Profession Tax shall be calculated on the basis of the ''turnover of sales or purchases'' of the previous year. The expressions ''turnover of sales or purchases'' shall have the same meaning as assigned to them, respectively, under the Bihar Value Added Tax Act, 2005 (Act 27 of 2005).

CHHATTISGARH PROFESSIONAL TAX SUMMARY, PTAX SLABS, RATES, ACT, RULES, RETURNS & PROCEDURE:

Monthly Salary	Professional Tax (P.M)
Up to Rs. 12,500/-	NIL.
Rs. 12,501/- to Rs. 16,667/-	Rs. 150/-
Rs. 16,668/- to 20,833/-	Rs. 180/-
Rs. 20,834/- to 25,000/-	Rs. 190/-
Rs. 25,001/- or More	RS. 200/-

GUJRAT PROFESSIONAL TAX Summary, PTAX SLABS, RATES, ACT, RULES, RETURNS & PROCEDURE:

WHO WILL PAY	HOW MUCH TAX TO BE PAID Rs.
	(Range depending on
	income level)
1)    Salary and Wage  earners whose monthly salary is:
1         Less than  Rs.3000	Nil
2         Between Rs.3000 to Rs.6000	Rs.20 per month
3         Between Rs.6000 to Rs.9000	Rs.40 per month
4         Between Rs.9000 to Rs.12000	Rs.60 per month
5         Rs.12000 or more	Rs.80 per month

 MAHARASHTRA PROFESSIONAL TAX SUMMARY, PTAX SLABS, RATES, ACT, RULES, RETURNS & PROCEDURE:

1/4/2015 onwards :

Salary and Wage earners-Such persons whose monthly salaries or wages :- 

(a) do not exceed rupees 7,500;                                                                                 NIL 

(b) (i) In case of male, exceed Rs. 7,500 but do not exceed rupees 10,000;      175 per month 

     (ii) In case of female, do not exceed Rs 10,000;                                                   Nil 

(c) exceeds rupees 10,000                                                                                 2,500 per annum  

to be paid in the following manner :- (a) rupees two hundred per month except for the month of February (b) rupees three hundred for the month of February.