Company Tax Registration (Chennai)
The assessment and collection of Company Tax are coming under the provisions of tax section 110 and Schedule IV of the C.C.M.C. Act, 1919.
Assessment of Companies (See section 110)
Companies shall be assessed by the Commissioner on the following scale:
| Paid-up capital (Rs in Lakhs) | Half-Yearly Tax (Rs.) | |
|---|---|---|
| A. | Less than one | 100 |
| B. | One and more than one, but less than two | 200 |
| C. | Two and more than two, but less than three | 300 |
| D. | Three and more than three, but less than five | 400 |
| E. | Five and more than five, but less than ten | 500 |
| F. | Ten and above | 1000 |
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