0
ASSAM AOT IX OF 1970
(Received the assent of the Governor on the 31st Joly, 1976) THE ASSAM PROFESSIONS, 1RADE3, CALLINGS AND EMPLOY- MENTS TAXATlO~ (AMENDMENT) ACT, 1970
[Publisheu in the Assam GM:.etu, Extraord~1;141'Y, <;lated tne 5th Au~ust 1970 An
Act
further to amend the Assam Professions, Trades, Callings and Employments Taxation Act, 1947.
Preamble Whereas it is expedient further to amend the
Assam Professions, 'Frades, Callings and Employments
Taxation Act, 1947, hereinafter called the principal
Act, in the manner hereinafter appearing ;
It is hereby eooeted in the Twenty-first Year of the
Republic of India as follows :-
Short title, 1. (1) This A,ct may be called the Assam Professions, e.rtent and Trades, Callings and Employments Taxation (Amend- cummence.
men$. ment) Act, 1970.
(2) h shall have the like extent as the principal Act.
(3; Jt s.hall come into force with effect from 1st April, 1970.
Amendment 2. For the existing Schedule annexed to the princ;:i- of the1 ltche- pal Aot,the following shall be substituted. due to
Assam Act
\'I of 1947.
THE SCHEDUL~
(See Section 4-)
Rates of Tax
A. In the case of every person other- than a Hindu undivlded or joint family:-
Assam A~t
VI of
1947
Where the total gr-0ss annual income Amount of Tax Rs.
I. Does not exceed Rs.4.00.0 ... Nil
2. Exceeds R~.4,000 but does not exeeed Rs.6,0GO24
3. 6,060 " "
10,0004U
" " 4. " 10,000 ., " 15,000 60 " l 5;000 20,000 85 5. ,, " " " 6. " 20,000 " .. 25,t)OO 120 ..
. ~_ .. _~ 2 B In .the ~e-'?f every H~nc;LHlndivided or jo .1K family:-
Where the t"tal i:ro~s aiaoual incoin·c .. ·. ~ . Amount of Tax Rs. 0
1. Ooes not exceed Rs,6,ooo Nil
2. Exceeds Rs. 6,000 but does not exceed Rs.10,000 40 8003. " "
10,eoo
" "
15,000
4-. " 15,000 " " 20,000
85
0
5. ,, 20,coo
"
,., 25,000 120
6 ,
"
,, 25,000 ,,
"
30,0110 175
7. " " 36,000 " ,, 35,'000
230
8 .
" " 35,000 " "
AGP (Law) 1~/76-2,500-ll..._7i.
250