Assam act 008 of 1979 : The Assam Professions, Trades, Callings and Employments Taxation (Amendment) Act, 1979

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if~ 10! No. 103 Registered No. A- 11

The Assam Gazette

EXTRAORDINARY

~~·~.r.n ~ .PUBLISHED BY AUTHOR!fY ·------ ---- ----

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1901 (8. E.)

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GOVERNMENT OF ASSAM

ORDERS BY THE GOVERNOR

LEGISLATIVE DEPARTMENT ' ' I . - . ~ --

NOTIFICATION

The 2nd April 1979 No.LGL.285/78/8.-The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information.

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70_~THE_ ASSAM GAZETTE, E;_XTRAORDINARY, APRIL 3, 1979

ASSAM ACT VIII OF 1979

(Received the assent of the Governor on 31st March, 1979)

THE ASSAM PROFESSIONS, TRADES, CALLINGS AND

EMPLOYMENTS TAXATION (AMENDMENT) ACT, 1979

An

Act

further to amend the Assam Professions, Trades, Callings and Employments Taxation Act, 1947. Preamble. Whereas it is expedient further to amend tstvi of the Assam Professions, Trades, Callings and 1947. Employments Taxation Act, 194 7, hereinafter Short title,

extent and

commence-

ment.

referred to as the principal Act, in the man- ner hereinafter appearing ;

It is hereby enacted in the Thirtieth

Year of the Republic of India as follows:-

1. ( 1) This Act may be called the Assam Professions, Trades, Callings and Employments Taxation (Amendment) Act, 1979.

(2) It shall have the like extent as the principal Act.

(3) It shall ct>me into force from the 1st day of April, 1979·

Substitution 2· For the existing Schedule annexed to of the Sche- h • • 1 A h r ] · h 11 b b dule to t e pnnc1 pa ct, t e iol owmg s a . e su - Assam Act stituted namely·-

VI of 1947. ' '

THE SCHEDULE

(See Section 4) Rate of Tax In the case of every person including a Hindu undivided or joint family:-

Where the total ~ross annual inrome

1. Does not exceed Rs. 8,000

2. Exceeds Rs. 8,000 but does not exceed Rs· 12,000.

3. Exceeds R .,. 12,000 but does not exceed Rs. 16,000.

4. Exceeds Rs. 16,000 but does not exceed Rs. 20,000.

5. Exceeds Rs. '20,000 but does not exceed Rs. 25,000·

Amount of Tax

Nil.

Rs. 50

Rs. 100

Rs. 150

Rs. 200

6. Exceeds Rs. 25;000 . Rs. 250

U. TAHBILDAR,

Secretary to the Govt. of Assam, Legislative Department. - -- ---------

G ~ !JHATI-·Printed and published by the Supdt. i/c.,, Asaam Govt. Printing Pres fEx.Giuiette) No. 205-1180-50+ 25C-3·4· 1979.

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