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State
Legislature under clause (1) of that article shall not exceed two hundred and fifty rupees per annum. The proviso to that clause, however, enables the continuance of the levy of such tax at a rate exceeding two hundred and fifty rupees per annum in any State, municipality, etc., if in the financial year immediately preceding the commencement of Constitution there was in force in that State, municipality, etc., any such tax exceeding that rate.
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28:
311:, then Minister of State in the Department of Revenue in the Ministry of Finance. The Bill sought to amend sought to amend article 276 of the Constitution relating to taxes on professions, trades, callings and employments. Section 2 of the bill amended Clause (2) of article 276 of the Constitution has to increase the ceiling of tax on professions, trades, callings and employments from
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3. It is accordingly proposed to amend clause (2) of article 276 of the
Constitution to increase the ceiling of profession tax from two hundred and fifty rupees per annum to two thousand and five hundred rupees per annum. As the proviso to this clause is no longer relevant, it is proposed to omit it.
327:
2. Some of the State
Governments have represented that this celling of two hundred and fifty rupees which was fixed in 1949, needs to be revised upwards taking into consideration the price rise and other factors. It is also pointed out that the profession tax has, at present, become almost regressive
291:
Provided that if in the financial year immediately preceding the commencement of this
Constitution there was in force in the case of any State or any such municipality, board or authority a tax on professions, trades, callings or employments the rate, or the maximum rate, of which exceed two hundred
323:
Clause (2) of article 276 of the
Constitution specifies that the total amount payable in respect of any one person to the State or to any one municipality, district board, local board or other local authority in a State by way of taxes on professions, trades, callings and employments leviable by a
1121:
The Bill was considered by the Lok Sabha on 30 November 1988 and passed on the same day in the original form. The Bill, as passed by the Lok Sabha, was debated by the Rajya Sabha on 5 and 6 December and passed by that House on 6 December 1988. The bill received assent from then
President
209:, amended article 276 of the Constitution relating to taxes on professions, trades, callings and employments. Section 2 of the Act amended Clause (2) of article 276 of the Constitution to increase the ceiling of tax on professions, trades, callings and employments from
292:
and fifty rupees per annum, such tax may continue to be levied until provision to the contrary is made by
Parliament by law, and any law so made by Parliament may be made either generally or in relation to any specified States, municipalities, boards or authorities.
328:
because of the ceiling since even people with high salaries have to pay this tax at only the maximum amount of two hundred and fifty rupees per annum. The upward revision of profession tax will also help the State
Governments in raising additional resources.
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The total amount payable in respect of any one person to the State or to any one municipality, district board, local board or other local authority in the State by way of taxes on professions, trades, callings and employments shall not exceed
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2500 per person per annum. It also sought to omit the proviso to clause (2) of article 276. The full text of the
Statement of Objects and Reasons appended to the bill is given below:
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255:(a) for the words "two hundred and fifty rupees", the words "two thousand and five hundred rupees" shall be substituted;
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The full text of clause(2) of
Article 276 of the Constitution, after the 60th Amendment, is given below:
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2500 per person per annum. The 60th Amendment also omitted the proviso to clause (2) of article 276.
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307:(Bill No. 100 of 1988) was introduced in the Lok Sabha on 22 August 1988. It was introduced by
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BE it enacted by Parliament in the Thirty-ninth Year of the Republic of India as follows:---
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1232:(Sixth ed.). New Delhi: Northern Book Centre. pp. 111–112, 210, 436–437.
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242:(1) This Act may be called the Constitution (Sixtieth Amendment) Act, 1988.
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This article incorporates text from this source, which is in the
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2,900 or US$ 34 in 2023) per person per annum to
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Taxes on professions, trades, callings and employments
251:In article 276 of the Constitution, in clause (2)-
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343:"The Constitution (Sixtieth Amendment) Bill, 1988"
165:The Constitution (Sixtieth Amendment) Bill, 1988
1142:List of amendments of the Constitution of India
335:4. The Bill seeks to achieve the above objects.
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207:The Constitution (Sixtieth Amendment) Act, 1988
21:The Constitution (Sixtieth Amendment) Act, 1991
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305:Constitution (Sixtieth Amendment) Bill, 1988
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1226:R.C. Bhardwaj, ed. (1 January 1995).
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285:two thousand and five hundred rupees
1261:"The Constitution (Amendment) Acts"
1186:"The Constitution of India (1949)"
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258:(b) the proviso shall be omitted.
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1229:Constitution Amendment in India
1195:. p. 1053. Archived from
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1045:Constituent Assembly of India
315:250 per person per annum to
282:two hundred and fifty rupees
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1075:Basic structure doctrine
248:Amendment of article 276
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299:Proposal and enactment
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205:, officially known as
132:Ramaswamy Venkataraman
1193:Lok Sabha Secretariat
364:Constitution of India
203:Constitution of India
1162:"Sixtieth Amendment"
1129:The Gazette of India
146:Legislative history
36:Parliament of India
1299:1988 in Indian law
1263:. Constitution.org
1202:on 3 December 2013
1080:Uniform civil code
199:Sixtieth Amendment
74:Territorial extent
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239:Short title
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1283:Categories
1267:30 January
1245:31 January
1206:31 January
1148:References
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1055:Union List
599:Amendments
567:Appendices
287:per annum:
180:Introduced
47:Long title
507:Schedules
153:Lok Sabha
138:Commenced
88:Lok Sabha
1136:See also
552:Eleventh
381:Preamble
356:a series
354:Part of
338:—
191:In force
64:Citation
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536:Seventh
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112:Passed
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512:First
480:XVIII
391:Parts
268:276.
162:title
78:India
1269:2014
1247:2014
1234:ISBN
1208:2014
604:List
496:XXII
476:XVII
464:XIVA
456:XIII
428:VIII
303:The
228:Text
197:The
160:Bill
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277:(2)
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237:1.
214:250
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