Vidhi Codex

Bare Act

The Manipur Professions, Trades, Callings and Employments Taxation (Fifth Amendment) Act, 1991

Tax199110 sections

This Act amends the Manipur Professions, Trades, Callings and Employments Taxation Act, 1981 to update how the state taxes income from professions and employment. It clarifies who is considered an employee and defines what counts as taxable income, excluding certain allowances. The legislation modifies tax deduction procedures and introduces new exemptions for specific groups, including members of the armed forces. Additionally, it requires employers to obtain registration certificates, ensuring the tax system is applied consistently and fairly across the state.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Amendment of section 2
  3. 3. Amendment of section 2
  4. 4. Substitution of section 5
  5. 5A. Registration Enrolment
  6. 6. Amendment of section 7
  7. 7. Amendment of section 11
  8. 8. Amendment of section 14
  9. 9. Amendment of Schedule
  10. Schedule. Amendment of Schedule

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