1. Professionals- Lawyers, CAs, Engineers, Doctors 2. Agents/Brokers 3. Contractors 4. Diamond dressers and polishers 5. Directors not residing in Maharashtra AND co.‘s registered office is not in Maharashtra 6. Self employed in Motion Picture Industry 7. Dealer under MVAT/CST – Turnover > 25 Lac 8. Cable operators 9. Person owning marriage hall, parlours, etc 10. Person running coaching class 11. Owner of Petrol Pump 12. Money lenders, Chit funds 13. Banks 14. Companies 15. Partners of Firm 16. Co-parceners of HUF carrying trade, profession 17. Co-operative Society – State level and Sugar co-operative 18. AOP, BOI |